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Practical manual for Income Tax 2022.

Autonomous tax

Regulations: Art. 76 Law Income Tax

  1. For 2022, the taxable base of savings will be taxed at the rates shown 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 (%)
    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
  2. The resulting amount will be reduced by the amount derived from applying the previous scale to the part of the taxable savings base corresponding to the personal and family minimum resulting from the increases or decreases referred to in article 56.3 of this Law.