Tax Calculation: determination of full quotas

Lien on the general liquidable base

• State

  Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31), modified the general scale of taxation of the general liquidable base of the Law of Personal Income Tax to introduce a new section starting at 300,000 euros with an applicable tax rate of 24.50 percent.

• Autonomous

  All Autonomous Communities have approved their corresponding scales applicable to the general taxable base.

Lien on the liquidated savings base

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 articles 66 and 76 of the Personal Income Tax Law to introduce, both at the state and regional levels, a new section starting at 200,000 euros with an applicable tax rate of 13%.

Tax applicable to personal income tax taxpayers residing abroad

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%.

Special scheme applicable to employees posted to Spanish territory

Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31), modified letters e) and f) of article 93.2 of the Law of the IRPF raising the applicable rate from 45 to 47 percent in the part of the taxable base that exceeds 600,000 euros and, in the case of the income referred to in article 25.1.f ) of the consolidated text of the Non-Resident Income Tax Law, introduces a new section starting at 200,000 euros with an applicable tax rate of 26 percent.