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2018 Wealth Tax

3,7,5. Basic Wealth Tax regulations

  • Act 19/1991, of 6 June, on Wealth Tax (Official State Gazette of 7 June).
  • Royal Decree-Act 13/2011, of 16 September, which establishes Wealth Tax temporarily (Official State Gazette of 17 September).
  • Act 22/2009 of 18 December regulating the system of financing of Autonomous Communities of common regime and Cities with Statute of Autonomy and amending certain tax rules (Official State Gazette of 19 December).
  • Legislative Royal Decree 1/1993, of 24 September, approving the Tax on Property Transfers and Stamp Duty (Official State Gazette of 20 October) in the Consolidated Text of the Spanish Act.
  • Royal Decree 828/1995, of 29 May, approving the Regulations on Property Transfer Tax and Stamp Duty (Official State Gazette of 22 June).
  • Order HAC/277/2019, of 4 March, approving the Income Tax return forms of the individuals and the Wealth Tax, 2018, determine the place, form and deadlines for their filing, the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return are established. the general terms and conditions and the procedure for filing both by telematic or telephone means.