Lien on the liquidated savings base
Regulations: Articles 66.2 Law Personal Income Tax
The rates indicated on the following scale will be applied to the liquidated savings base:
| 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 | 19 |
| 6,000.00 | 1,140 | 44,000 | 21 |
| 50,000.00 | 10,380 | 150,000 | 23 |
| 200,000.00 | 44,880 | From there on | 26 |
New 2021: Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31), modified the tax scale of the savings liquidable base provided for in the article 66.2 of the Personal Income Tax Law to introduce a new section starting at 200,000 euros with an applicable tax rate of 26%.
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.
Note: The remainder of the personal and family minimum not applied to the general taxable base does not reduce the taxable base of the savings, but rather the state and regional scales are applied to its amount and the resulting fee reduces the amount obtained from applying the aforementioned scales to the the totality of the liquidated savings base, equivalent to how it operates in the general liquidable base.