Autonomous tax

Regulations: Art. 74.1.1 and 2 Personal Income Tax Law

The rates of the autonomous scale of the Tax that, in accordance with the provisions of Law 22/2009, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy, have been approved by the Autonomous Community, will be applied to the general taxable base.

The resulting amount will be reduced by the amount derived from applying the regional scale approved by each Autonomous Community to the part of the general taxable base corresponding to the personal and family minimum resulting from the increases or decreases referred to in article 56.3 of the Personal Income Tax Law.

Average general regional tax rate

Regulations: Art. 74.2 Personal Income Tax Law

The average general regional tax rate is understood to be the result of multiplying by 100 the quotient resulting from dividing the rate obtained by applying the corresponding regional scale by the general taxable base. The average general regional tax rate will be expressed with two decimal places without rounding.

For the 2021 fiscal year, each taxpayer must apply the corresponding regional scale from those transcribed below: