Skip to main content

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

Personal income tax (IRPF). Counties and Aran, areas and provinces 2018
Taxable base per contributor Resulting quota from self-payment by declarer
Alt Camp 20,638 5,235
Alt Empordà 20,155 5,520
Alt Penedès 22,703 5,707
Alt Urgell 18,467 4,842
Alta Ribagorça 19,517 5,646
Anoia 21,214 5,168
Aran 20,646 5,349
Bages 21,974 5,370
Baix Camp 21,491 5,883
Baix Ebre 17,805 4,728
Baix Empordà 20,349 5,475
Baix Llobregat 25,215 6,774
Baix Penedès 19,893 4,884
Barcelonès 26,939 8,262
Berguedà 19,494 4,725
Cerdanya 20,269 6,136
Conca de Barberà 19,294 4,562
Garraf 26,120 7,597
Garrigues 16,338 4,244
Garrotxa 21,107 5,294
Gironès 23,950 6,240
Maresme 24,432 7,045
Moianès 21,733 5,636
Montsià 16,169 4,245
Noguera 17,795 4,443
Osona 21,843 5,650
Pallars Jussà 18,694 5,002
Pallars Sobirà 17,915 4,643
Pla d'Urgell 19,273 5,164
Pla de l'Estany 22,232 5,598
Priorat 17,522 4,890
Ribera d'Ebre 21,249 6,018
Ripollès 20,818 5,035
Segarra 20,299 5,203
Segrià 20,993 5,684
Selva 19,734 4,861
Solsonès 18,446 5,189
Tarragonès 23,240 6,066
Terra Alta 14,160 3,867
Urgell 18,671 4,713
Vallès Occidental 25,328 7,515
Vallès Oriental 23,472 5,912
Catalonia 24,255 6,907
Metropolità 25,838 7,569
Comarques Gironines 21,316 5,540
Camp de Tarragona 22,111 5,848
Terres de l'Ebre 17,380 4,679
Ponent 19,978 5,317
Comarques Centrals 21,517 5,416
Alt Pirineu i Aran 19,291 5,304
Penedès 22,883 6,042
Barcelona 25,409 7,346
Girona 21,301 5,555
Lleida 19,812 5,281
Tarragona 20,807 5,503
Units: Euros.
Source: Idescat, based on data from the Agència Estatal d'Administració Tributària.

Last update: November 30, 2020.

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.

Unavailable information is represented using the symbol ":". 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 "..".