State lien
Regulations: Art. 66.1 Personal Income Tax Law
1. For 2021, the taxable base of savings will be taxed at the rates that appear 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 | 150,000 | 11.50 |
| 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 portion of the taxable savings base corresponding to the personal and family minimum.
New in 2021: Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31), modified the tax scale of the savings taxable base provided for in article 66 of the Personal Income Tax Law to introduce a new bracket starting at 200,000 euros with an applicable tax rate of 13%.