Yes, you read it right. In Spain there is a fiscal migration between Autonomous Communities due to the different taxation of the same.
The main taxes that are subject to different taxation between Autonomous Communities are: personal income tax, wealth tax, inheritance and donations tax.
Below is a simple example, only for personal income tax and property, between the communities of Madrid and Catalonia:
| Tax Base | Tax | MADRID Community Fee | CATALONIA Community Fee |
| 50.000 € | IRPF | 10.824,62 | 11.180,45 |
| 150.000€ | IRPF | 53.514,02 | 55.748,69 |
| 1.000.000€ | IP | 0 | 1.747,58 |
| 300.000€ | IRPF | 118.764,02 | 127.455,73 |
| 2.000.000€ | IP | 0 | 11.174,49 |
| 500.000€ | IRPF | 209.678,11 | 227.369,82 |
| 3.000000€ | IP | 0 | 21.042,37 |
| 700.000€ | IRPF | 300.678,11 | 327.369,82 |
| 5.000.000€ | IP | 0 | 59.793,70 |
*These data refer to the 2021 rate.
*Assumed married with two children.
This fact has been producing a transfer of tax residence from Catalonia to Madrid, whether real or fictitious. The Catalan Tax Agency is behind these transfers.
This exercise could be repeated for the 17 existing autonomies and we would surely find different results.
In short, MADRID has become a tax destination for upperclass Catalans and a comparative offense for middle incomes.
This opens many study doors. Why are different amounts paid for residing in different Autonomous Communities? Justice in the distribution of the financing of the autonomies? Basque charters? Etc.