(*) If you're a resident in Spain, according to current legislation, the interest on this deposit is considered as income from capital and is subject to 19.00% IRPF income tax retention. In accordance with the current law, taxes on the taxable savings base are according to the following tax scale: 19.00% up to €6,000, 21.00% between €6,000 and €50,000 and 23.00% from €50,000. If you're not a resident in Spain with a valid declaration or certification of non-residence for tax purposes, the tax retention will not be applied. According to current legislation, for corporate income tax payers, interest on this type of deposit is subject to 19.00% IRPF income tax retention.