Autonomous Community of the Balearic Islands
Regulations: Art. 1 Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6
| Taxable base from (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 10,000 | 9 |
| 10,000 | 900 | 8.000 | 11.25 |
| 18,000 | 1,800 | 12,000 | 14.25 |
| 30,000 | 3,510 | 18,000 | 17.5 |
| 48,000 | 6.660 | 22,000 | 19 |
| 70,000 | 10,840 | 20,000 | 21.75 |
| 90,000 | 15.190 | 30,000 | 22.75 |
| 120,000 | 22.015 | 55,000 | 23.75 |
| 175,000 | 35,077.50 | From there on | 24.75 |
Note: Please note that Final Provision 2.1 of Law 12/2023, of December 29, on the General Budgets of the Autonomous Community. of the Balearic Islands for the year 2024 ( BOIB 30-12-2023 – BOE 29-01-2024) has modified, for the 2024 tax period, the autonomous scale provided for in article 1 of Legislative Decree 1/2014, of June 6.