Autonomous Community of Catalonia
Regulations: Art. 611-1 Legislative Decree 1/2024, of March 12, approving the sixth book of the tax code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.50 |
| 12,450.00 | 1,307.25 | 5,257.20 | 12.00 |
| 17,707.20 | 1,938.11 | 3,292.80 | 14.00 |
| 21,000.00 | 2,399.10 | 12,007.20 | 15.00 |
| 33,007.20 | 4.200,18 | 20,400.00 | 18.80 |
| 53,407.20 | 8.035,38 | 36,592.80 | 21.50 |
| 90,000.00 | 15,902.83 | 30,000.00 | 23.50 |
| 120,000.00 | 22,952.83 | 55,000.00 | 24.50 |
| 175,000.00 | 36,427.83 | From there on | 25.50 |
Note: Please note that the Community of Catalonia has integrated into Legislative Decree 1/2024, of March 12 ( BOE of April 9), the various laws on tax measures that accompany the annual budget laws as well as decree laws, which until their entry into force have been fully applicable, consequently repealing them, in the matter of transferred taxes.