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Practical manual for Income Tax 2024. Volume 1

Autonomous Community of the Canary Islands

Regulations: Art. 18 bis 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 (%)
Scale applicable in the 2024 fiscal year for taxpayers resident in this Autonomous Community in that fiscal year
0.00 0.00 13.465 9.00
13.465 1,211.85 5.557 11.50
19.022 1,850.91 16.163 14.00
35.185 4,113.73 21.197 18.50
56,382 8,035.17 34,968 23.50
91,350 16,252.65 29,850 25.00
121,200 23,715.15 From there on 26,00

Note: Please note that point twenty-three of the Tenth Final Provision of Law 5/2024, of December 26, on the Budget of the Autonomous Community of the Canary Islands for the year 2025 (Official Gazette of December 30), has modified, with effect from January 1, 2024, the autonomous scale provided for in article 18 bis of the Consolidated Text.