Personal Income Tax. 2016

El Barcelonès and El Garraf were the counties with the highest personal income tax rates (IRPF) in 2016, with 25,598 and 24,319 euros respectively; El Barcelonès increased 3.5 and El Garraf 3.3 percentage points compared to 2015.

Municipality-based analysis revealed that Sant Just Desvern and Sant Cugat del Vallès are those with the highest values, with 41,314 and 39,886 euros respectively; both municipalities increased 3.8 and 3 percentage points compared to the previous year.

The IRPF (personal income tax) is a form of direct taxation of a personal nature on the income of passive subjects, in accordance with the amount of the above and any particular family and personal circumstances.

Idescat presents the general taxable income and the payments resulting from personal income tax in 2016, drawn up from the personal income tax declarations (IRPF) by municipalities, counties, provinces and areas of the Territorial Plan of Catalonia.

With the publication of the 2016 data, Idescat has updated the series since 2000, extending the detail of tax information to all municipalities.

The General Taxable Income is the amount formed by the total yields obtained by the taxpayer during the tax period. They mainly include earned incomes, fixed and movable capital (intellectual and industrial property, leased real estate, assignment of image rights, etc.), business and professional yields, and variation in asset values.

The Resulting quota from Self-Payment is the amount resulting after applying deductions by double taxation (dividends, international...) and from tax compensations.

Basic data

The municipality in figures

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