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Form 100. Personal Income Tax Return Declaration 2017

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:

  1. 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).

  2. The same scale will be applied to the part of the general taxable base corresponding to the personal and family minimum.

  3. 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.