8.6.4. Tax on the tax base of the savings

The net savings base for the non-corresponding part, where applicable, with the minimum personal and family allowance, shall be taxed at the following rates:

State tax rate:

Autonomous community tax rate:

Taxpayers residing Abroad (article 66 of the Act)

Spanish citizens who have their habitual residence abroad and who, however, are payers of Personal Income Tax for any of the circumstances referred to in Article 2 (8) and 1 (10) of Article of the tax, cannot be considered as residents in any Autonomous Community, so the full amount of its tax debt corresponds to the State.

Therefore, the tax base for saving these taxpayers will be taxed at the following rates: