Lien on the liquidated savings base
Regulations: Articles 66.2 Law Personal Income Tax
The rates indicated on the following scale will be applied to the liquidated savings base:
| Liquidable base up to (euros) | Increase in full state quota (euros) | Remainder of liquidable savings base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0 | 0 | 6,000 | 19 |
| 6,000.00 | 1,140 | 44,000 | 21 |
| 50,000.00 | 10,380 | 150,000 | 23 |
| 200,000.00 | 44,880 | 100,000.00 | 27 |
| 300,000.00 | 71,880 | From there on | 28 |
Note: Please note that article 63.Uno.2 of Law 31/2022, of December 23, on the General State Budgets for 2023 (BOE of December 24), has been modified for taxpayers who have their habitual residence abroad , with effect from January 1, 2023 and indefinite validity, the tax rates applicable to the part of the liquidable base of the savings that exceeds, where applicable, the amount of the personal and family minimum referred to in article 56 of the Law of IRPF .
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.
Note: The remainder of the personal and family minimum not applied to the general taxable base does not reduce the taxable base of the savings, but rather the state and regional scales are applied to its amount and the resulting fee reduces the amount obtained from applying the aforementioned scales to the the totality of the liquidated savings base, equivalent to how it operates in the general liquidable base.