8.6.4. Lien on the liquidated savings base
The taxable base of the savings in the part that does not correspond, if applicable, to the personal and family minimum will be taxed at the following rates:
Type of state tax:
|
LIQUIDABLE BASE OF SAVINGS |
FULL FEE |
REST LIQUIDABLE BASE |
PERCENTAGE |
|---|---|---|---|
| 0 | 0 | 6,000 | 9.5 |
| 6,000.00 | 570 | 44,000 | 10.5 |
| 50,000.00 | 5,190 | 150,000.00 | 11.5 |
| 200,000.00 | 22,440 | From there on | 13.00 |
Type of regional tax:
|
LIQUIDABLE BASE OF SAVINGS |
FULL FEE |
REST LIQUIDABLE BASE |
PERCENTAGE |
|---|---|---|---|
| 0 | 0 | 6,000 | 9.5 |
| 6,000 | 570 | 44,000 | 10.5 |
| 50,000.00 | 5,190 | 150,000 | 11.5 |
| 200,000.00 | 22,440 | From there on | 13.00 |
Taxpayers residing abroad (art. 66 Law)
Spaniards who have their habitual residence abroad and who, however, are taxpayers of the Personal Income Tax due to any of the circumstances referred to in section 2 of article 8 and section 1 of article 10. of the Tax Law, they cannot be considered residents of any Autonomous Community, so that their entire tax debt corresponds to the State.
Therefore, the taxable base of the savings of these taxpayers will be taxed at the rates of the following scale:
|
LIQUIDABLE BASE OF SAVINGS |
FULL FEE |
REST LIQUIDABLE BASE |
PERCENTAGE |
|---|---|---|---|
| 0 | 0 | 6,000 | 19 |
| 6,000.00 | 1,140 | 44,000 | 21 |
| 50,000.00 | 10,380 | 150,000 | 23 |
| 200,000.00 | 44,880 | From there on | 26 |