Liquidation treatment of progressively exempt income that forms part of the savings tax base
In those cases in which there is a remainder of the personal and family minimum that, since it cannot be applied to the general liquidable base to determine the full installments, becomes part of the liquidable savings base, as well as when the amount of this increased in the If the amount of progressively exempt income exceeds the amount of 6,000 euros, the liquidation treatment of progressively exempt income that, depending on its nature, forms part of the savings tax base, is structured in the following phases:

The amount of progressively exempt income must be added to the taxable savings base subject to tax, in order to apply to its result the tax rates of the corresponding state and regional savings scales. As a result, partial quotas A and B are obtained.

If there is a remainder of the personal and family minimum not applied to the general taxable base, the contributions corresponding to said remainder are found by applying the tax rates of the savings, state and regional scales. As a result, partial quotas C and D are obtained.

From the four partial quotas obtained in the previous phases, the following magnitudes are calculated:
 Installment 1 = partial installment A  partial installment C.
 Installment 2 = partial installment B  partial installment D.

Based on quotas 1 and 2 calculated in the previous phase, the average state and regional tax rate is determined. In both cases, the resulting fee is divided between the sum of the taxable savings base and the exempt income progressively to be integrated into the savings tax base. The quotient thus obtained is multiplied by 100 to determine the average tax rate.

Once these average rates are obtained, they will be applied exclusively to the taxable savings base, without including progressively exempt income. In this way, the full state and regional quota, respectively, corresponding to the liquidable base of the savings will be obtained.
Note: In those cases in which there is no remainder of the personal and family minimum, if the amount of the liquidable base of the savings increased by the amount of the exempt income progressively, does not exceed the figure of 6,000 euros, it will not be necessary to carry out the previously mentioned calculations .
Example
In the personal income tax return corresponding to 2021 of Mr. JLM, resident in Aragon, the following amounts appear relative to the taxable base of savings:
 Liquidable base of savings: 50,000
 Amount of the personal and family minimum that is part of the liquidated savings base: 4,200
In fiscal year 2021, the taxpayer sold an urban property located in the Netherlands, from which he obtained a capital gain of 80,000 euros determined in accordance with the regulations governing personal income tax.
Determine the amount of the state part and the regional part of the contributions corresponding to the liquidated savings base.
Solution:
In accordance with the provisions of article 25.3 of the Convention between the Government of the Spanish State and the Government of the Kingdom of the Netherlands to avoid double taxation with respect to taxes on income and wealth and its protocol, made in Madrid on June 16, 1971 (BOE 10161972), the capital gain derived from the transfer of the real estate is exempt from personal income tax, but this income will be taken into account to calculate the personal income tax corresponding to the remaining income to be included in the base. liquidated from the taxpayer's savings.
Given that there is a remainder of the personal and family minimum that reduces the liquidable base of the savings to determine the amount of the same that is subject to tax, the progressive exemption of the capital gain derived from the transfer of the urban property located in Holland. The calculations that must be carried out for this purpose are the following:
1. Sum of the general taxable base and the amount of progressively exempt income
50,000 + 80,000 = 130,000
2. Application of the tax scales to the result of the previous sum (26,800)
3. Application of tax scales to the amount of the personal and family minimum
4. Determination of quota differences
5. Determination of average tax rates

Average state savings tax rate (TMAE): AMR = (13,991 ÷130,000) x 100 = 10.76%

Average rate of tax on regional savings (TMGAA): TMAA = (13,991 ÷130,000) x 100 = 10.76%
6. Determination of the installments corresponding to the liquidated savings base (50,000):