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Personal income tax (IRPF). Counties and Aran, areas and provinces

Personal income tax (IRPF). Counties and Aran, areas and provinces Catalonia
Taxable base per contributor Resulting quota from self-payment by declarer
2022 27,269 7,975
2021 26,049 7,562
2020 24,568 7,029
2019 24,984 7,193
2018 24,255 6,907
2017 23,760 6,513
2016 23,074 6,327
2015 22,337 6,109
2014 20,900 5,855
Units: Euros.
Source: Idescat, based on data from the Agència Estatal d'Administració Tributària.
Note: La nova comarca del Moianès es va crear l'1 de maig de 2015 (Llei 4/2015, de 23 d'abril, de creació de la comarca del Moianès) a partir de l'agregació de cinc municipis de la comarca del Bages, un de la comarca d'Osona i quatre de la comarca del Vallès Oriental.

Last update: October 30, 2024.

Methodological note

Definition of concepts

Tax Base
Amount formed by the total yield obtained by the contributor during the taxation period. Mainly includes yields from work, fixed and moveable capital, business and professional yields and changes in equity.
Personal income tax (IRPF)
Direct, personal tax on the income of passive subjects depending on the amount of said income and the family and personal circumstances affecting each person. A subject's income consists of all of their net yields, plus increases in equity. Personal and family circumstances modify the amount, in each case, in accordance with legally established deductions.
Resulting quota
Amount resulting from reducing deductions by double taxation (dividends, international...) and from tax compensations on the net tax payable.

Methodological aspects

Personal income tax (IRPF) is a direct, personal tax on the income of passive subjects depending on the amount of said income and the family and personal circumstances affecting each person. A subject's income consists of all of their net yields, plus increases in equity. Personal and family circumstances modify the amount, in each case, in accordance with legally established deductions.

Recently, Law 23/2010, of July 22, divides Catalonia into eight territorial planning areas with the incorporation of the Penedès region. This new territorial area includes the counties of Alt Penedès, l'Anoia, el Baix Penedès and el Garraf. In consequence, the territorial boundaries of the area of Metropolità, Comarques centrals and Camp de Tarragona are modified, and their data is therefore not directly comparable with previous years.

When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".