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Index of Practical Wealth Tax Manual 2022.

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Publication identification number (NIPO)
Filing
Main News
Chapter 1. Campaign for the 2022 Wealth Tax return
Chapter 2. General issues
Chapter 3. Determination of the gross tax base (net equity)
Chapter 4. Determination of the net tax base and the full payment
1. Determination of the net tax base: Reduction for tax-free threshold
  1. For taxpayers due to personal obligation resident in an Autonomous Community
  2. For non-resident taxpayers who pay tax on their personal obligation to contribute and for taxpayers who are subject to a real obligation to contribute
2. Determination of the full payment
Chapter 5. Determination of the payment to be made
Regulations
1. Basic state regulations
2. Regional regulations regarding Wealth Tax (legal provisions)

2022 Wealth Tax practical guide.

2022 Wealth Tax Manual Cover

This publication has merely informative effects

Publication identification number (NIPO)
Filing
Main News
Chapter 1. Campaign for the 2022 Wealth Tax return
Chapter 2. General issues
Chapter 3. Determination of the gross tax base (net equity)
Chapter 4. Determination of the net tax base and the full payment
Chapter 5. Determination of the payment to be made
Regulations

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Updated webpage: 02/August/2023