Tax calculation: determination of full quotas

Lien on the general liquidable base

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

Lien on the liquidated savings base

The scale of taxation of the savings liquidable base provided for in articles 66 and 76 of the Personal Income Tax Law is modified to introduce, both at the state and regional levels, a new section starting from 300,000 euros with an applicable tax rate of 14 percent and raising the applicable rate in the previous tranche from 200,000 to 300,000 from 13 to 13.5 percent.

Tax applicable to Personal Income Tax taxpayers residing abroad

A new tranche is introduced from 300,000 euros with an applicable tax rate of 28 percent, and the applicable rate in the previous tranche of 200,000 to 300,000 is raised from 26 to 27 percent. 

Special scheme applicable to employees posted to Spanish territory

The General State Budget Law for the year 2023 has modified the special regime for workers posted to Spanish territory, to introduce, in the case of the income referred to in article 25.1.f) of the consolidated text of the Tax Law on Non-Resident Income, a new tranche starting at 300,000 euros with an applicable tax rate of 28 percent and raising the applicable rate in the previous tranche from 200,000 to 300,000 from 26 to 27 percent.