Rule change · 1 January 2025

Spain: The top rate of the savings scale that applies to dividends, interest and gains under the Art

The top rate of the savings scale that applies to dividends, interest and gains under the Art. 93 regime rose from 28% to 30% on the part of the savings base above EUR 300,000 (Ley 7/2024 of 20 December 2024).