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2017 Wealth tax

3.7.5. Basic Heritage Regulations

  • Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).
  • Royal Decree-Law 13/2011, of September 16, reestablishing the Wealth Tax on a temporary basis (BOE, September 17).
  • Law 22/2009, of December 18, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (BOE of December 19).
  • Royal Legislative Decree 1/1993, of 24 September, approving the Revised Text of the Law on Property Transfer Tax and Documented Legal Acts (BOE of 20 October).
  • Royal Decree 828/1995, of May 29, approving the Regulations on the Tax on Property Transfers and Documented Legal Acts (BOE of June 22).
  • Order HAP/365/2016, of 17 March, approving the forms for the Personal Income Tax and Wealth Tax returns for the 2017 financial year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, determining the general conditions and the procedure for submitting both by electronic or telephone means, and modifying other tax regulations (Official State Gazette of 22 March).