New tax cut in Andalusia. 2022
22/09/2022
New tax cut in Andalusia. 2022
Flash informativos
Yesterday, 21 September 2022, Decree-Law 7/2022 of 20 September was published in the Official Gazette of the Government of Andalusia. Its approval implies for the current financial year underway the non-taxation in Andalusia on Wealth Tax and a reduction in the region in the amount of Personal Income Tax (IRPF), alongside the elimination of the water fee for 2023.
WEALTH TAX
A 100% tax rate bonus is established, meaning it will not be payable through this tax. This action has been undertaken with the aim of attracting investment capacity to Andalusia and thus the fostering of economic activity and job creation.
PERSONAL INCOME TAX (IRPF)
On a regional level, the deflation of the first three tranches of the IRPF is established, including the minimum exemption threshold. Furthermore, the minimum amounts payable by taxpayers, by descendants, by ascendants and on the ground of disability have been increased.
The following is a comparison of the regional scale of the 2021 financial year with regard to this modification for 2022:
|
Regional scale applicable to the general taxable base rate in 2021 |
|||
|
Taxable base rate: - Up to Euros |
Full Fee - Euros |
Remainder of taxable base rate: - Up to Euros |
Applicable Rate: - Percentage |
|
0 |
0 |
12.450,00 |
9,50% |
|
12.450,00 |
1.182,75 |
7.750,00 |
12,00% |
|
20.200,00 |
2.112,75 |
15.000,00 |
15,00% |
|
35.200,00 |
4.362,75 |
24.800,00 |
18,50% |
|
60.000,00 |
8.950,75 |
En adelante |
22,50% |
|
Regional scale applicable to the general taxable base rate in 2022 |
|||
|
Taxable base rate: - Up to Euros |
Full Fee - Euros |
Remainder of taxable base rate: - Up to Euros |
Applicable Rate: - Percentage |
|
0 |
0 |
13.000,00 |
9,50% |
|
13.000,00 |
1.235,00 |
8.100,00 |
12,00% |
|
21.100,00 |
2.207,00 |
14.100,00 |
15,00% |
|
35.200,00 |
4.322,00 |
24.800,00 |
18,50% |
|
60.000,00 |
8.910,00 |
En adelante |
22,50% |
The link to access the full text is as follows:
https://www.juntadeandalucia.es/eboja/2022/182/BOJA22-182-00010-14896-01_00268170.pdf
