Autonomous Community of Catalonia

Regulations: Art. 611-2 Consolidated Text of the legal provisions in force in Catalonia regarding transferred taxes, approved by Legislative Decree 1/2024, of March 12, which approves the sixth book of the tax code of Catalonia

The minimum taxpayer amount established in Article 57 of the Personal Income Tax Law is the same as that established in Article 57 of the Personal Income Tax Law.