New rounded tax brackets on the regional scale of personal income tax in Catalonia. As ‘La Vanguardia’ announced, a reduction of one point in the first tranche and a reduction in the rate from 10.5% to 9.5% are included.
The graph below shows how the Government of the Generalitat has rounded all sections of the autonomous scale:
Some of the limits were carried over from the time when the peseta was in circulation, as Eduardo Magallón explains in this article that includes this novelty along with the increase in amount and beneficiaries of the deduction for renting a habitual residence.
The Generalitat estimates that the personal income tax reduction will apply to three out of every four taxpayers. And Catalonia will thus cease to be the autonomous community where taxpayers with the least income pay the highest personal income tax. The taxation by sections now looks like this:
