8.6.1.2. Full regional quota
The calculation of the autonomous integral quota corresponding to the general taxable base will be carried out as follows:
-
The rates corresponding to the autonomous or complementary scale of the tax will be applied to the general taxable base (without deducting the amount of the personal and family minimum).
-
The same scale will be applied to the part of the general taxable base corresponding to the personal and family minimum.
-
It will be subtracted from the quota resulting from section 1; the quota resulting from section 2;.
The autonomous scale for residents abroad 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 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8,950.75 | From there on | 22.50 |
COMUNIDAD AUTÓNOMA DE ANDALUCÍA
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 7,750.00 | 12.00 |
| 20,200.00 | 2,175.00 | 7,800.00 | 15.00 |
| 28,000.00 | 3,345.00 | 7,200.00 | 16.50 |
| 35,200.00 | 4,533.00 | 14,800.00 | 19.00 |
| 50,000.00 | 7,345.00 | 10,000.00 | 19.50 |
| 60,000.00 | 9,295.00 | 60,000.00 | 23.50 |
| 120,000.00 | 23,395.00 | From there on | 25.50 |
AUTONOMOUS COMMUNITY OF ARAGON
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 7,750.00 | 12.50 |
| 20,200.00 | 2,213.75 | 13,800.00 | 15.50 |
| 34,000.00 | 4,352.75 | 16,000.00 | 19.00 |
| 50,000.00 | 7,392.75 | 10,000.00 | 21.00 |
| 60,000.00 | 9,492.75 | 10,000.00 | 22.00 |
| 70,000.00 | 11,692.75 | 20,000.00 | 22.50 |
| 90,000.00 | 13,192.75 | 40,000.00 | 23.50 |
| 130,000.00 | 25,592.75 | 20,000.00 | 24.50 |
| 150,000.00 | 30,492.75 | From there on | 25.00 |
AUTONOMOUS COMMUNITY OF THE PRINCIPALITY OF ASTURIAS
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 5,257.20 | 12.00 |
| 17,707.20 | 1,875.86 | 15,300.00 | 14.00 |
| 33,007.20 | 4,017.86 | 20,400.00 | 18.50 |
| 53,407.20 | 7,791.86 | 16,592.80 | 21.50 |
| 70,000.00 | 11,359.32 | 20,000.00 | 22.50 |
| 90,000.00 | 15,859.32 | 85,000.00 | 25.00 |
| 175,000.00 | 37,109.32 | From there on | 25.50 |
AUTONOMOUS COMMUNITY OF THE BALEARIC ISLANDS
Regional scales applicable in 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 10,000.00 | 9.50 |
| 10,000.00 | 950.00 | 8,000.00 | 11.75 |
| 18,000.00 | 1,890.00 | 12,000.00 | 14.75 |
| 30,000.00 | 3,660.00 | 18,000.00 | 17.75 |
| 48,000.00 | 6,855.00 | 22,000.00 | 19.25 |
| 70,000.00 | 11,090.00 | 20,000.00 | 22.00 |
| 90,000.00 | 15,490.00 | 30,000.00 | 23.00 |
| 120,000.00 | 22,390.00 | 55,000.00 | 24.00 |
| 175,000.00 | 35,590.00 | From there on | 25.00 |
COMUNIDAD AUTÓNOMA DE CANARIAS
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 5,257.20 | 12.00 |
| 17,707.21 | 1,813.61 | 15,300.00 | 14.00 |
| 33,007.21 | 3,955.61 | 20,400.00 | 18.50 |
| 53,407.21 | 7,729.61 | 36,592.80 | 23.50 |
| 90,000.01 | 16,382.92 | From there on | 24.00 |
COMUNIDAD AUTÓNOMA DE CANTABRIA
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 13,800.00 | 15.00 |
| 34,000.00 | 4,182.75 | 12,000.00 | 18.50 |
| 46,000.00 | 6,402.75 | 14,000.00 | 19.50 |
| 60,000.00 | 9,132.75 | 30,000.00 | 24.50 |
| 90,000.00 | 16,482.75 | From there on | 25.50 |
COMUNIDAD AUTÓNOMA DE CASTILLA-LA MANCHA
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
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 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8,950.75 | From there on | 22.50 |
AUTONOMOUS COMMUNITY OF CASTILLA-LEÓN
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
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 | 14.00 |
| 35,200.00 | 4,212.75 | 18,207.02 | 18.50 |
| 53.407,20 | 7,581.08 | From there on | 21.50 |
AUTONOMOUS COMMUNITY OF CATALONIA:
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 17,707.20 | 12.00 |
| 17,707.20 | 2,124.86 | 15,300.00 | 14.00 |
| 33,007.20 | 4,266.86 | 20,400.00 | 18.50 |
| 53,407.20 | 8,040.86 | 66,593.00 | 21.50 |
| 120,000.20 | 22,358.36 | 55,000.00 | 23.50 |
| 175,000.20 | 35,283.36 | upwards | 25.50 |
AUTONOMOUS COMMUNITY OF EXTREMADURA
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.50 |
| 12,450.00 | 1,307.25 | 7,750.00 | 12.50 |
| 20,200.00 | 2,276.00 | 4,000.00 | 15.50 |
| 24,200.00 | 2,896.00 | 11,000.00 | 16.50 |
| 35,200.00 | 4,711.00 | 24,800.00 | 20.50 |
| 60,000.00 | 9,795.00 | 20,200.00 | 23.50 |
| 80,200.00 | 14,524.00 | 19,000.00 | 24.00 |
| 99,200.00 | 19,102.00 | 21,000.00 | 24.50 |
| 120,000.00 | 24,247.00 | From there on | 25.00 |
COMUNIDAD AUTÓNOMA DE GALICIA
Regional scale for the year 2017:
Type of regional tax applicable to taxpayers whose general taxable base is equal to or less than 17,707.20 = 11.50%
Regional scale applicable to taxpayers whose general taxable base is greater than 17,707.20:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 11.75 |
| 20,200.00 | 2,093.38 | 7,500.00 | 15.50 |
| 27,700.00 | 3,255.88 | 7,500.00 | 17.00 |
| 35,200.00 | 4,530.88 | 12,400.00 | 18.50 |
| 47,600.00 | 6,824.88 | 12,400.00 | 20.50 |
| 60,000.00 | 9,366.88 | From there on | 22.50 |
MADRID PROVINCE
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 5,257.20 | 11.20 |
| 17,707.20 | 1,771.56 | 15,300.00 | 13.30 |
| 33,007.20 | 3,806.46 | 20,400.00 | 17.90 |
| 53.407,20 | 7,458.06 | From there on | 21.00 |
AUTONOMOUS COMMUNITY OF MURCIA
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 7,750.00 | 12.50 |
| 20,200.00 | 2,213.75 | 13,800.00 | 15.50 |
| 34,000.00 | 4,352.75 | 26,000.00 | 19.50 |
| 60,000.00 | 9,422.75 | From there on | 23.50 |
C AUTONOMOUS COMMUNITY OF LA RIOJA
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 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 | 4,362.75 | 14,800.00 | 19.00 |
| 50,000.00 | 7,174.75 | 10,000.00 | 19.50 |
| 60,000.00 | 9,124.75 | 60,000.00 | 23.50 |
| 120,000.00 | 23,224.75 | From there on | 25.50 |
VALENCIAN AUTONOMOUS COMMUNITY
Regional scale for the year 2017:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|
0.00 |
0.00 |
12,450.00 |
10.00 |
|
12,450.00 |
1,245.00 |
4,550.00 |
11.00 |
|
17,000.00 |
1,745.50 |
13,000.00 |
13.90 |
|
30,000.00 |
3,552.50 |
20,000.00 |
18.00 |
|
50,000.00 |
7,152.50 |
15,000.00 |
23.50 |
|
65,000.00 |
10,677.50 |
15,000.00 |
24.50 |
|
80,000.00 |
14,352.50 |
40,000.00 |
25.00 |
|
120,000.00 |
24,352.50 |
From there on |
25.50 |
TAXPAYERS LIVING IN CEUTA AND MELILLA
The scale to be applied to residents in the two autonomous cities for the year 2017 will be as follows:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
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 | 13,800.00 | 15.00 |
| 34,000.00 | 4,182.75 | 26,000.00 | 18.50 |
| 60,000.00 | 8.992,75 | From there on | 22.50 |
Average regional tax rate
The average rate of regional or complementary tax shall be understood as the one derived from multiplying by 100 the quotient resulting from dividing the rate obtained by applying the regional or complementary scale, provided for in article 74 of the Tax Law, by the general taxable base.
The average regional tax rate will be expressed with two decimal places.