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Index of Practical Manual of Heritage 2024.

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Special rule: progressively exempt goods and rights
Net worth (tax base)
For non-resident taxpayers who pay taxes due to a personal obligation to contribute and for taxpayers subject to a real obligation to contribute
Basic state regulations
Determination of the liquidable base: reduction by exempt minimum
Ownership of assets
Due to the impact on economic activities of properties in historic centers
Autonomous community deductions
Full quota limit and minimum Wealth Tax quota
3. Certain art objects and antiquities.
Community of Madrid
State scale
10. Taxpayer's principal residence
Autonomous Community of Andalusia
For taxpayers residing in the Autonomous Community of the Canary Islands
Autonomous Community of Galicia
Wealth Tax Settlement Scheme
Regional exemptions for assets and rights forming part of the protected patrimony of persons with disabilities
10. Real rights of use and enjoyment (excluding those that, if applicable, fall on the habitual residence of the taxable person)
3. Deposits in checking or savings accounts, demand or time deposits, financial accounts and other types of account deposits
4. Values representing the transfer of own capital to third parties
Chapter 2. General issues
Example: Exemption from holdings in certain entities
Main News
Autonomous Community of Extremadura
Autonomous Community of Extremadura
Autonomous Community of Principality of Asturias
2. Assets forming part of the Historical Heritage of the Autonomous Communities
Way of filing: Mandatory online submission
11. Administrative concessions
By investment in agricultural companies
Passive subjects due to personal obligation
For participation in the own funds of entities that exploit real estate in historic centers
Madrid Province
1. Real estate
For taxpayers due to personal obligation residing in any Autonomous Community
Autonomous Community of the Canary Islands
Taxpayers by real obligation
Due to the impact of rural land on agricultural exploitation and rural leasing
Autonomous Community of the Balearic Islands
Chapter 3. Determination of the tax base (net worth)
9. Art objects and antiques
Reduction of forest properties
Autonomous Community of Aragon
Autonomous Community of Cantabria
14. Virtual currencies
8. Business and professional assets.
Regional regulations in relation to the Wealth Tax (legal provisions)
Wealth Tax Accrual
Particularities in case of joint taxation in personal income tax
Autonomous Community of Andalusia
For contributions to the constitution or expansion of the endowment to foundations of the Autonomous Community of La Rioja
Autonomous Community of Catalonia
Autonomous Community of La Rioja
Example: Calculation of the amount of the full fee
Autonomous Community of Murcia Region
Wealth Tax
Autonomous Community of Galicia
Deductible debts
Autonomous Community of the Murcia Region
4. Household furnishings
Autonomous Community of the Principality of Asturias
Approach
Autonomous Community of Catalonia
Autonomous Community of Cantabria
Regulations
Who is required to file the Wealth Tax return (IP)?
For contributions to projects of exceptional regional public interest
Payment of the Wealth Tax debt levies
6. Intellectual and industrial property rights
General rule (Scale of taxation)
8. Vehicles, jewelry, luxury furs, boats and aircraft
Formation of gross assets: rules for the valuation of assets and rights
Community of Valencia
Determination of the full fee
1. Spanish Historical Heritage Assets
Exemptions
Autonomous Community of the Balearic Islands
Autonomous Community of Galicia
Autonomous Community of Aragon
Exempt amount
Chapter 1. 2024 Wealth Tax Return Campaign
9. Participating interests in certain entities
6. Life insurances
Previous issue: rules for the valuation of assets acquired, located or deposited abroad
5. Economic rights
5. Securities representing participation in the equity of any type of entity
Rules
Introduction
Chapter 5. Determining the amount to be paid
Self-assessment of the Wealth Tax: presentation standards
For taxpayers residing in the Community of Castilla y León
Autonomous Community of the Balearic Islands
General criteria and rules of ownership in case of marriage
Autonomous Community of La Rioja
15. Other goods and rights of economic content
Autonomous Community of Extremadura
Bonus of protected assets of people with disabilities
Special cases of property ownership
Autonomous Community of Andalusia
Autonomous Community of the Principality of Asturias
Autonomous Community of Region of Murcia
Due to the creation of new companies or expansion of the activity of recently created companies
Autonomous Community of Galicia
7. Securities owned by non-residents
12. Intellectual and industrial property rights
Autonomous Community of Cantabria
Regional deductions and bonuses
Chapter 4. Determination of the liquidable base and the full fee
By incorporation of assets and rights to the instruments of mobilization or recovery of agricultural lands in Galicia.
Community of Valencia
General exemptions from Article 4 of the Wealth Tax Law
13. Contract options
Filing period
7. Temporary or life annuities
Toll bonus in Ceuta and Melilla
2. Assets and rights affected by economic activities
Requirements and conditions for the exemption to apply
Regional bonuses
Filing
Autonomous Community of Catalonia
Publication Identification Number (NIPO)
Who is subject to the Wealth Tax?
Autonomous scales
Deduction for taxes paid abroad
Community of Castilla y León
Transfer of Wealth Tax to Autonomous Communities
Example

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 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. Determining the amount to be paid
Regulations
1. Basic state regulations
2. Regional regulations in relation to the Wealth Tax (legal provisions)

Practical Manual for Heritage 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 liquidable base and the full fee
Chapter 5. Determining the amount to be paid
Regulations

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Updated webpage: March 19, 2025