Savings base brackets (2025–2026):
- Up to 6.000 €: 19%
- 6.000 € to 50.000 €: 21%
- 50.000 € to 200.000 €: 23%
- 200.000 € to 300.000 €: 27%
- Over 300.000 €: 30% (raised from 28% in 2025 via Law 7/2024)
⚠️ Important
It is a progressive system within savings income. If you earn 10.000 € from investing, you would not pay 21% on all of it — you would pay 19% on the first 6.000 € and 21% on the remaining 4.000 €.
💡 Example
You earn 10.000 € selling shares. You would pay: (6.000 € × 19%) + (4.000 € × 21%) = 1.140 € + 840 € = 1.980 € to Hacienda (the Spanish Tax Agency). Your net gain would be 8.020 €.