8.4.4. 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 | 11.5 |
| 200,000.00 | 22,440 | 100,000 | 13.5 |
| 300,000.00 | 35,940 | From there on | 14.00 |
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 | 100,000 | 13.5 |
| 300,000.00 | 35,940 | From there on | 14.00 |
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 | 100,000 | 27 |
| 300,000.00 | 71,880 | From there on | 28 |