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Form 100. 2019 Personal Income Tax return

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:

Savings LIQUIDABLE BASIS

Online FEE

Rest SETTLEMENT BASE

Percentage

0 0 6,000 9.5
6,000.00 570 44,000 10.5
50,000.00 5,190 From there on 11.5

Autonomous community tax rate:

Savings LIQUIDABLE BASIS

Online FEE

Rest SETTLEMENT BASE

Percentage

0 0 6,000 9.5
6,000 570 44,000 10.5
50,000.00 5,190 From there on 11.5

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:

Savings LIQUIDABLE BASIS

Online FEE

Rest SETTLEMENT BASE

Percentage

0 0 6,000 19.00
6,000.00 1,140.00 44,000 21.00
50,000.00 10,380.00 From there on 23.00