State lien
Regulations: Art. 66.1 Law Personal Income Tax
1. For 2023, the liquidated savings base will be taxed at the rates that appear on the following scale:
| 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 | 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 Budgets for 2023 ( BOE of December 24), has modified, with effective from January 1, 2023 and valid indefinitely, 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 .
2. 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.