Skip to main content
2018 Wealth Tax

4.1.1. Taxable person data

You must record the Tax Identification Number (NIF) of the taxpayer, as well as their surname and first name.

If the taxable person is a disabled person, they must also indicate the percentage or degree of disability recognized in box 9.


  • Non-resident passive subject (real obligation)

    If you have had your habitual residence abroad during 2018, without having the status of representative, official or employee of the Spanish State abroad, under the terms of article 10 of the Personal Income Tax Law, check box 1 of the declaration, to indicate that your taxation for this Tax is for REAL OBLIGATION

  • Personal obligation taxation option

    When a resident in Spanish territory becomes resident in another country, he or she may choose to continue paying personal tax in Spain. The option must be exercised by filing the declaration for personal obligation in the first financial year when the person has ceased to be a resident on Spanish territory.
    Box 2 of the declaration will be checked to express this option.

    If you have checked any of the previous two boxes (1 or 2) and in the 2018 financial year you have been a resident in a Member State of the European Union or the European Economic Area, if you wish to opt for the application of the regional regulations in matter of the Wealth Tax, the Code of the Autonomous Community of the Spanish territory where the greatest value of the assets or rights of which it is the owner and for which it is going to be taxed by this tax is located, either because they are located, can be exercised or must be be complied with in Spanish territory (if nothing is checked in this box, state regulations will exclusively apply)

  • Option for real obligation

    If in 2018 you had your tax residence in Spain but in accordance with article 93 of the Personal Income Tax Law you have chosen to pay taxes under the special tax regime for non-resident Income Tax, you will be subject to real obligation in the Wealth Tax and must mark an “X” in box 4 of the declaration.

    If you have checked box 4, you must also check box 12 if you choose to apply regional regulations. If you do not mark it, exclusively state regulations will apply.