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Index of Practical Heritage Manual 2019.

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Filing
Chapter 1. 2019 Wealth Tax Declaration Campaign
Chapter 2. General issues
Chapter 3. Determination of the tax base (net worth)
Chapter 4. Determination of the taxable base and the full tax liability
1. Determination of the full fee
2. Determination of the taxable base
  1. For taxpayers due to personal obligation residing in any Autonomous Community
  2. For non-resident taxpayers who pay taxes due to a personal obligation to contribute and for taxpayers subject to a real obligation to contribute
Chapter 5. Determining the amount to be paid
Regulations

Practical Heritage Manual 2019.

Heritage manual cover 2019

Filing
Chapter 1. 2019 Wealth Tax Declaration Campaign
Chapter 2. General issues
Chapter 3. Determination of the tax base (net worth)
Chapter 4. Determination of the taxable base and the full tax liability
Chapter 5. Determining the amount to be paid
Regulations

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Updated webpage: March 19, 2025