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Practical manual for Income Tax 2022.

Community of Madrid

Regulations: Art. 1 Revised Text of the legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Taxable base up to (euros)Full amount (euros)Remaining taxable base up to (euros)Applicable rate (%)
 Scale applicable in the year 2022 for taxpayers resident in said year in this Autonomous Community 
0.00 0.00 12,960.45 8.50
12,960.45 1,101.64 5,472.75 10.70
18,433.20 1,687.22 15,927.30 12.80
34,360.50 3,725.91 21,236.40 17.40
55,596.90 7,421.04 From there on 20.50

Note: Please note the unique article. Two of Law 8/2022, of November 16 (BOCM 21-11-2022), has modified, with effect from January 1, 2022, the autonomous scale provided for in article 1 of the Revised Text.