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Form 100. Personal Income Tax Return 2021

8.6.4. Taxation of the taxable base of savings

The taxable base of savings in the part that does not correspond, where applicable, to the personal and family minimum will be taxed at the following rates:

State tax type:

LIQUIDABLE BASE OF SAVINGS

FULL FEE

REST OF 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 OF 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, cannot be considered residents of any Autonomous Community, so that all of their tax debt corresponds to the State.

Therefore, the taxable base of these taxpayers' savings will be taxed at the rates of the following scale:

LIQUIDABLE BASE OF SAVINGS

FULL FEE

REST OF 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