Tax calculation: determination of full quotas

Taxation of the general taxable base

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

Taxation of the taxable base of savings

The tax scale for the savings taxable base provided for in articles and 76 of the Personal Income Tax Law is to introduce, both on the state and regional scales, a new bracket starting at 300,000 euros with an applicable tax rate of 14% and to raise the applicable rate in the previous bracket of 200,000 to 300,000 from 13 to 13.5%.

Tax applicable to taxpayers of IRPF residing abroad

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

Special scheme applicable to employees posted to Spanish territory

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