Autonomous Community of Catalonia
Regulations: Transitional Provision One Legislative Decree 1/2024, of March 12, approving Book Six of the Tax Code of Catalonia, which integrates the Consolidated Text of the legal provisions in force in Catalonia regarding ceded taxes or (DOGC14-03-2024 and BOE 09-04-2024)
| Taxable base up to euros | Full amount euros | Remaining taxable base up to euros | Applicable Type Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 167,129.45 | 0.210 |
| 167,129.45 | 350.97 | 167,123.43 | 0.315 |
| 334,252.88 | 877.41 | 334,246.87 | 0.525 |
| 668,499.75 | 2,632.21 | 668,500.00 | 0.945 |
| 1,336,999.75 | 8,949.54 | 1,336,999.26 | 1,365 |
| 2,673,999.01 | 27,199.58 | 2,673,999.02 | 1,785 |
| 5,347,998.03 | 74,930.46 | 5,347,998.03 | 2,205 |
| 10,695,996.06 | 192,853.82 | 9,304,003.94 | 2,750 |
| 20,000,000.00 | 448,713.93 | upwards | 3,480 |
Note: This rate is applicable, in accordance with the provisions of the first transitional provision, as long as the temporary solidarity tax on large fortunes remains in force.
Please note that Royal Decree-Law 8/2023, of December 27, extended the validity of the ITSGF until the revision of property taxation takes place within the framework of the reform of the regional financing system.