Personal Income Tax. 2024

The Barcelonès and the Garraf were the counties with the highest taxable base per personal income tax (IRPF) filer in 2024, at 32,261 and 31,368 euros, respectively.

If the analysis is done by municipality, Ullastret and Sant Just Desvern show the highest values, at 110,953 and 54,747 euros, respectively.

Idescat presents the data on the general taxable base and the resulting rate per tax filer for the year 2024, drawn up from the personal income tax returns for municipalities, counties, provinces, and areas in the Territorial Plan of Catalonia.

Moreover, the disaggregation of this tax by the main items has also been published by the same territorial areas. This makes it possible to give detailed information on, for example, the income source (from work, investment, real estate, or economic activities), the taxable base, the deductions (for regular residence and based on the Autonomous Region), tax rates, and the result of the income tax returns.