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Spanish income tax on dividends and savings — state and regional savings scales

Dividends are taxed in the savings base under two identical scales, state and regional: 9.5% up to 6,000 euros, 10.5% up to 50,000, 11.5% up to 200,000, 13.5% up to 300,000 and 15% above that, in each. The Spanish entity that pays or holds them withholds 19%, and the difference is settled in the tax return.

2026 rules — verified on October 3, 2026Free, no account

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Sources and assumptions

  • BOE — Ley 35/2006 del IRPF — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 0 | 0 | 6.000 | 9,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 0 | 0 | 6.000 | 9,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
  • BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « 4. El porcentaje de retención e ingreso a cuenta sobre los rendimientos del capital mobiliario será del 19 por ciento. »

Calculation assumptions

  • Enter dividends and the other income withheld in Spain at their full amount, the same amount withholding is applied to (IRPF Regulation, articles 93 and 97), and income without withholding already net. Securities administration and custody fees (article 26.1.a of the Act) and other deductible expenses are not subtracted here: if you have any, the tax shown is slightly higher than the real figure; nor are savings income and losses offset against each other, nor is the remainder of the reduction for compensatory pensions deducted (article 50.2).
  • The personal and family allowance only enters the savings base when the general base does not absorb it: enter that part, or 0. The regional scale uses the allowance set by your region, which may have raised or lowered it (article 56.3): that is why it is asked for separately. The allowance itself is not calculated here.
  • The 19% withholding is calculated on the dividends and the other income with Spanish withholding that you enter, at their full amount: the withholding base is the full consideration, with no ancillary costs subtracted (IRPF Regulation, article 93), and for funds the gain (article 97); income received without Spanish withholding goes separately. The difference is what would remain to pay or be refunded if your return contained only this income.
  • Not covered: taxpayers resident abroad under article 66.2, the foral regimes of the Basque Country and Navarre (article 4.2), the reduced withholding on dividends entitled to the Ceuta or Melilla credit (article 101.4), the international double taxation credit and general-base income.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.