Investor Presentaiton
Tax comparison
The Comunidad de Madrid's policy on regional taxes aims at a flexible tax regime that favors the creation of
companies and economic dynamism.
It should be noted that the tax rates and deductions shown in the following table are of general application.
However, the tax regulation establishes other deductions with a more residual application.
Castile and Leon
Comunidad of Madrid
PIT
Wealth tax
Tax rate
Only taxed over
Tax rate
Tax rate
18.5-43.5%
700,000 €
Discount of 100%
7.65-34%
Catalonia
Andalusia
21.5-48%
500,000 €
0.21-2.75%
7-32%
19.5-48%
700,000 €
0.24-3.03%
7.65-36.50%
Inheritance tax
Groups I y II: 99%;
Bonuses
Inheritance and Gift tax
Gift tax
WTT
Wealth Transfer Tax and
Stamp Duty
SD
Tax rate
Bonuses
Tax rate
Tax rate
7.65-34%
Groups I y II: 5-9%
Groups I y II: 99%;
Group III: 10-15% Groups I y II: 99%-20%
Groups I y II: 1.000.000€*;
Group Ill y IV disabled
people: 250.000€*
7.65-36.50%
19-44%
700,000 €
0.2-2.5%
7.65-34%
Groups y ll: 100-
80%
7.65-34%
Group III: 10-15%
6%
0.75%
10-11%
1.50%
8-9-10%
1.50%
8-10%
1.50%
*Maximum deductible amount
Source: Community of Madrid.
TAX Actions 2022:
1) A half-point reduction in all regional personal income tax brackets.
2) Abolition of all taxes levied by the Comunidad de Madrid.
3) Deflation of personal income tax.
4) Law on tax deductions to promote births, support for families and access to housing.
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