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Renta 2021 Practical Handbook

Tax Calculation:Determining the full amount payable

Tax of the net tax base

  • State

    Law 11/2020, of 30 December, on the General State Budget for 2021 (BOE of 31 December), modified the general scale of taxation of the general taxable base of the Law of IRPF to introduce a new bracket from 300,000 euros with an applicable tax rate of 24.50 per cent.

  • Autonomous

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

Tax of the savings tax base

Law 11/2020, of 30 December, on the General State Budget for the year 2021 (BOE of 31 December), modified the scale of taxation of the taxable savings base provided for in articles 66 and 76 of the Law of IRPF to introduce, in both the state and regional scales, a new bracket from 200,000 euros with an applicable tax rate of 13%.

Taxation applicable to personal income taxpayers resident abroad

Law 11/2020, of 30 December, on the General State Budget for the year 2021 (BOE of 31 December), modified the scale of taxation of the taxable savings base provided for in article 66.2 of the Law of IRPF to introduce a new bracket from 200,000 euros with an applicable tax rate of 26 per cent.

Special scheme applicable to employees posted to Spanish territory

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