Skip to main content

Government of Spain Logo Agency Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals

Index of Practical Heritage Manual 2023.

Filter by name

Publication Identification Number (NIPO)
Filing
Main News
Chapter 1. 2023 Wealth Tax declaration campaign
Chapter 2. General issues
Chapter 3. Determination of the tax base (net worth)
Chapter 4. Determination of the liquidable base and the full fee
1. Determination of the liquidable base: reduction by exempt minimum
  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
2. Determination of the full fee
Chapter 5. Determination of the fee to be paid
Regulations
1. Basic state regulations
2. Regional regulations in relation to the Wealth Tax (legal provisions)

Practical Heritage Manual 2023.

Cover of the Heritage Manual 2023

This publication is for informational purposes only.

Publication Identification Number (NIPO)
Filing
Main News
Chapter 1. 2023 Wealth Tax declaration campaign
Chapter 2. General issues
Chapter 3. Determination of the tax base (net worth)
Chapter 4. Determination of the liquidable base and the full fee
Chapter 5. Determination of the fee to be paid
Regulations

Generate PDF

PDF generation may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the generation of the PDF at any time.

Updated webpage: 06/May/2024