Autonomous Community of the Canary Islands
Regulations: Additional Provision Four. Seventeen Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21
| Taxable base from (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 13.010 | 9.00 |
| 13.010 | 1,170.90 | 5.458 | 11.50 |
| 18.468 | 1,798.57 | 15.859 | 14.00 |
| 34.327 | 4.018,83 | 20.949 | 18.50 |
| 55,276 | 7,894.39 | 34.724 | 23.50 |
| 90,000 | 16,054.53 | 30,000 | 25.00 |
| 120,000 | 23,554.53 | From there on | 26,00 |
Note: This scale will apply exclusively in the 2022 and 2023 tax periods.
Please note that Decree Law 1/2023, of January 26, which modifies certain autonomous measures in the IRPF and in the regulation of the zero rate in the Canary Islands General Indirect Tax applicable to certain goods intended for livestock activity ( BO of the Canary Islands of January 31), has modified the Fourth Additional Provision. Seventeen of the Revised Text to, as set out in the preamble of the Decree Law, "adjust the rates of the tax scale with two decimal places, without rounding."