State lien
Regulations: Art. 66.1 Personal Income Tax Law
1. For 2020, the liquidated savings base will be taxed at the rates that appear on the following scale:
| Liquidable base up to (euros) | Increase in full state quota (euros) | Remainder of liquidable savings base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0 | 0 | 6,000 | 9.50 |
| 6,000.00 | 570 | 44,000 | 10.50 |
| 50,000.00 | 5,190 | From there on | 11.50 |
2. The resulting amount will be reduced by the amount derived from applying the previous scale to the part of the liquidated savings base corresponding to the personal and family minimum.