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Practical Manual for Heritage 2024.

Autonomous Community of Galicia

Regulations: Third transitional provision Consolidated text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Taxable base up to euros Full amount euros Remaining taxable base up to euros Applicable Type Percentage
Scale applicable in the 2024 fiscal year for taxpayers resident in this Autonomous Community in that fiscal year
0.00 0.00 167,129.45 0.20
167,129.45 334.26 167,123.43 0.30
334,252.88 835.63 334,246.87 0.50
668,499.75 2,506.86 668,499.76 0.90
1,336,999.51 8,523.36 1,336,999.50 1.30
2,673,999.01 25,904.35 2,673,999.02 1.70
5,347,998.03 71,362.33 5,347,998.03 2.10
10,695,996.06 183,670.29 From there on 3.50

Note: Please note that Article 5 of Law 10/2023, of December 28, on fiscal and administrative measures of the Autonomous Community of Galicia ( DOG 12-29-2023), has suspended the validity of Article 13 bis with effect from January 1, 2023 and while the Temporary Solidarity Tax on Large Fortunes is applicable, the third transitional provision being applicable instead. Since Royal Decree-Law 8/2023, of December 27, extended the application of the ITSGF (Tax Income Tax), approved by Law 38/2022, of December 27, until the revision of property taxation takes place in the context of the reform of the regional financing system, this scale is fully applicable in 2024.