Regulations: Art. 66.1 Personal Income Tax Law
1. For 2021, 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 (%)|
|200,000.00||22,440||From there on||13.00|
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.
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 of the Personal Income Tax Law to introduce a new section starting at 200,000 euros with an applicable tax rate of 13%.