State lien
Regulations: Art. 66.1 Personal Income Tax Law
1. For 2020, the taxable savings base will be taxed at the rates shown in the following scale:
| 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 | 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 portion of the taxable savings base corresponding to the personal and family minimum.