State lien
Regulations: Art. 66.1 Law Income Tax
1. By 2023, 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 | 100,000 | 13.50 |
| 300,000 | 35,940 | From there on | 14.00 |
Note: Please note that article 63.One of Law 31/2022, of December 23, on the General State Budget for 2023 ( BOE of December 24), has modified, with effect from January 1, 2023 and indefinite validity, the tax rates applicable to the part of the taxable base of savings that exceeds, where applicable, the amount of the personal and family minimum referred to in article 56 of the Personal Income Tax Law.
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.