8.11. Personal Income Tax amount corresponding to the autonomous community of residence

Law 22/2009 of 18 December 2009, which regulates the financing system for the Autonomous Communities under the common system and Cities with a Statute of Autonomy, establishes, with effect from 1 January 2009, an increase in the percentage of personal income tax transfers from 33% to 50%.

Consequently, to determine the amount of personal income tax that corresponds to the Autonomous Community of residence, section N of the declaration will be completed, with the exception of those who during the year had their habitual residence abroad or in the cities with the Statute of Autonomy of Ceuta or Melilla.

In general, the data appearing in each of the boxes of this section N are the result of carrying out the operations indicated in the text of each of the boxes.