Regulations: Art. 76 Personal Income Tax Law
For 2021, the liquidated savings base will be taxed at the rates that appear in the following scale.
Liquidable base up to (euros) Increase in full state quota (euros) Remainder of liquidable savings base up to (euros) Applicable rate (%) Types of savings tax 0 0 6,000 9.50 6,000.00 570 44,000 10.50 50,000.00 5,190 150,000 11.50 200,000.00 22,440 From there on 13.00
The resulting amount will be reduced by the amount derived from applying to the part of the liquidated savings base corresponding to the personal and family minimum that results from the increases or decreases referred to in article 56.3 of this Law, the previous scale.
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 76 of the Personal Income Tax Law to introduce a new section starting at 200,000 euros with an applicable tax rate of 13%.