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Index of Practical Manual of Heritage 2024.

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Publication Identification Number (NIPO)
Filing
Main News
Chapter 1. 2024 Wealth Tax Return 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 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. Determining the amount to be paid
Regulations
1. Basic state regulations
2. Regional regulations in relation to the Wealth Tax (legal provisions)

Practical Heritage Manual 2024.

This publication is for informational purposes only.

Publication Identification Number (NIPO)
Filing
Main News
Chapter 1. 2024 Wealth Tax Return 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