Spain: the savings scale reaches 30% from 2025

A crypto gain in Spain is taxed in the savings base, and from 2025 its top bracket is 30% on the part above 300 000 euro. The scale had already risen to 26% in 2021 and to 27% and 28% in 2023, so which year a disposal falls in decides its rate.

Source: art. 66.1 LIRPF — „La parte de base liquidable del ahorro que exceda, en su caso, del importe del mínimo personal y familiar … será gravada … [con] los tipos que se indican en la siguiente escala“ (boe.es); la escala de 2025: Ley 7/2024, disposición final séptima (30% desde 300.000 euros); antes Ley 31/2022, art. 63 (27% hasta 300.000 y 28% por encima) y Ley 11/2020, art. 59 (26% sobre 200.000)