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Index 2024

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3.8.1. Form 714
4.2.1. A) Real estate of an urban nature
4.3.8.3. Autonomous Community of La Rioja
4.2.7.1. Section G1
4.2.9. I) Life insurance
2. Incorporation of tax and personal data
3.5. Exempt property and rights
4.3.3.1 Autonomous Community of Asturias
4.2.10. J) Temporary or life annuities
4.3.8 Regional deductions
4.2. Goods and rights
3.1. Taxpayers
4.2.3.2. C2) Non-exempt real estate assets used for business and professional activities
4.2.7. G) Non-exempt securities representing participation in the equity of entities
4.3.9.4. Autonomous Community of the Balearic Islands
4.2.7.3. Section G3
4.3.3.6 Autonomous Community of Galicia
4.3.3.7 Autonomous Community of Murcia
3.8.5. Basic Heritage Regulations
3.3. Obliged to file a tax return
2.1 Incorporation of tax data
4.3.9.1. Autonomous Community of Andalusia
4.2.7.4. Section G4
4.2.8.1. Conditions for exemption from participation in entities
4.3.9.6. Autonomous Community of Catalonia
3. General Issues Heritage
4.3.9.3. Autonomous Community of the Principality of Asturias
3.2. Accrual
4.2.8. H) Exempt securities representing participation in the equity of legal entities
4.3.1. Taxable base
4.3.9.9. Autonomous Community of Madrid
4.1.4. Additional
4.2.12. L) Art objects and antiques
4.3.9.5. Autonomous Community of Cantabria
4.1.3. Representative
4.2.7.2. Section G2
3.7. Goods or rights acquired with a deferred price or with a reservation of title agreement
4.2.8.2. Value of exempt shares
4.1.2. Economic regime of marriage
4.3.9.8. Autonomous Community of Galicia
4.3. Settlement
4.1.1. Data of the taxpayer
3.4. Assets and rights subject to declaration
4.2.6. F) Securities representing the transfer of own capital to third parties
4.3.9.2. Autonomous Community of Aragon
4.3.6. Deduction for taxes paid abroad
4.1.5. Autonomous community or city of residence
4.3.8.1. Autonomous Community of Galicia.
2.2 Keys
4.2.2. B) Real estate of a rustic nature
4.2.3. C) Non-exempt assets and rights related to economic activities
4.2.17. Q) Balances in virtual currencies
4.3.9. Regional bonuses
4.2.3.1. C1) Non-exempt assets and rights related to business and professional activities (except for affected real estate)
4.1.6. Current address
1. Introduction
4.3.3.2 Autonomous Community of the Balearic Islands
4.2.11. K) Vehicles, jewelry, luxury furs, boats and aircraft
4.3.7. Toll bonus in Ceuta and Melilla
3.8. Declaration for the wealth tax
4.2.15. O) Rights derived from intellectual and industrial property
4.3.5. Quota limit. Completion
4.3.8.2. Autonomous Community of Murcia Region
3.8.3. Filing period
4.2.20. Debts
3.6. Ownership of assets
4.3.9.7. Autonomous Community of Extremadura
3.8.2. Filing method
4.3.3.4 Autonomous Community of Catalonia
4. Completion
4.2.5. E) Deposits in bank accounts
4.2.14. N) Administrative concessions
4.2.4. D) Exempt assets and rights related to economic activities
4.2.18. R) Other assets and rights of economic content
4.2.13. M) Real rights of use and enjoyment, excluding those that, where applicable, fall on the subject's habitual residence
4.3.3. Total tax liability
4.3.3.8 Valencian Community
4.2.19. Rules for the valuation of assets acquired, located or deposited abroad
3.8.4.Payment of tax
4.3.3.5 Autonomous Community of Extremadura
4.3.3.3 Autonomous Community of Cantabria
4.3.4. Full quota limit
4.3.2. Net tax base
4.3.3.9 Full fee. Special rule: progressively exempt goods and rights
4.1. Identification and other data
4.2.16. P) Contractual options

1. Introduction
2. Incorporation of tax and personal data
1. 2.1 Incorporation of tax data
2. 2.2 Keys
3. General Issues Heritage
4. Completion

Heritage 2024

This publication is for informational purposes only.

1. Introduction
2. Incorporation of tax and personal data
3. General Issues Heritage
4. Completion

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Updated webpage: March 19, 2025