Taxation of the taxable base of savings
Regulations: Articles 66.2 Law Income Tax
The rates indicated in the following scale will be applied to the taxable savings base:
| Taxable base up to (euros) | Increase in the total state fee (euros) | Remaining taxable base of savings up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0 | 0 | 6,000 | 19 |
| 6,000.00 | 1,140 | 44,000 | 21 |
| 50,000.00 | 10,380 | From there on | 23 |
The resulting amount will be reduced by the amount derived from applying the previous scale to the portion of the taxable savings base corresponding to the personal and family minimum.
Note: The remainder of the personal and family minimum not applied to the general taxable base does not reduce the savings taxable base, but rather the state and regional scales are applied to its amount and the resulting rate reduces the amount obtained by applying the aforementioned scales to the entire savings taxable base, in a manner equivalent to how it operates in the general taxable base.