1.- General Personal Income Tax scale:New for 2022, the scale applicable to Personal Income Tax 2022 (payable in 2023) will be 47% for income over 300,000 euros.
The new general scale applicable is as follows:
| Net base up to (euros) | Total tax due (euros) | Remaining net base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0,00 | 0,00 | 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 | 240.000,00 | 22,50 |
| 300.000,00 | 62.975,00 | Onwards | 24,50 |
The scale applicable in the financial year 2020 for taxpayers resident in the Balearic Islands is as follows:
| Net base up to (euros) | Total tax due (euros) | Remaining net base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0,00 | 0,00 | 10.000,00 | 9,50 |
| 10.000 | 950 | 8.000,00 | 11,75 |
| 18.000 | 1.890 | 12.000 | 14,75 |
| 30.000 | 3.660 | 18.000 | 17,75 |
| 48.000 | 6.855 | 22.000 | 19,25 |
| 70.000 | 11.090 | 20.000 | 22,00 |
| 90.000 | 15.490 | 30.000 | 23,00 |
| 120.000 | 22.390 | 55.000 | 24,00 |
| 175.000 | 35.590 | En adelante | 25,00 |
2.- SAVINGS TAXATION, which affects the taxation of interest on accounts, dividends and capital gains derived from the transfer of assets:
| Net base up to (euros) | Total tax due (euros) | Remaining net base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0,00 | 0,00 | 6.000 | 19 |
| 6.000,00 | 1.140 | 44.000 | 21 |
| 50.000,00 | 10.380 | 150.000 | 23 |
| 200.000,00 | 44.880 | Onwards | 26 |
3.- ABOLITION OF DEDUCTIONS FOR ACQUISITION OF HABITUAL HOUSING: A transitional regime is maintained for those who have acquired before 31 December 2012 or paid amounts before that date for the construction, extension, rehabilitation or carrying out of works for reasons of disability in their habitual residence.