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Current account

Client's residence for tax purposes

  NAVARRA BASQUE COUNTRY Common Territory**
Tax rate
(savings base)
Up to €6000..........18%
Above €6000...........21%
In Guipúzcoa
Up to €4000 .......20%
Above €4000................23%

In Vizcaya and Álaba*
Up to €10,000......20%
Above €10,000...................22%
Up to €6000 .......... 21%
From 6.001 to 24.000€.....25%
Above €24,000........................27%
Interest is subject to a withholding as a tax pre-payment 19% 21% 21%

* Pending approval
**Navarra and the Basque Country are subject to special tax regimes. The Common Territory refers to all other areas in Spain governed by central tax laws.


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