8.6.1.1. Full state share
The calculation of the full state quota corresponding to the general taxable base will be carried out as follows:
-
The general taxable base (without deducting the amount of the personal and family minimum) will be subject to the rates corresponding to the general tax scale.
-
The same scale will be applied to the part of the general taxable base corresponding to the personal and family minimum.
-
The quota resulting from section 1 will be subtracted from the quota resulting from section 2.
The general scale applicable in the 2017 financial year will be:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base Up to euros |
Applicable rate Percentage |
|---|---|---|---|
|
0.00 |
0.00 |
12,450.00 |
9.50 |
|
12,450.00 |
1,182.75 |
7,750.00 |
12.00 |
|
20,200.00 |
2,112.75 |
15,000.00 |
15.00 |
|
35,200.00 |
4362.75 |
24,800.00 |
18.50 |
|
60,000.00 |
8.950,75 |
From there on |
22.50 |
Average state tax rate
The average state tax rate shall be understood as the rate derived from multiplying by 100 the quotient resulting from dividing the quota obtained, provided for in article 63 of the Tax Law, by the general taxable base.
The average state tax rate will be expressed to two decimal places.