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2018 Wealth Tax

4.1.1. Taxpayer details

The taxpayer's Tax Identification Number (NIF) and surname (s) and name must be entered.

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


  • Non-resident taxpayer (actual obligation)

    If you have had your usual residence abroad during 2018, without being a representative, official or employee of the Spanish State abroad, under the terms of article 10 of the Personal Income Tax Act, check box 1 of the tax return, to indicate that its taxation for this tax is for REAL OBLIGATIONS

  • Personal obligation taxation option

    When a resident in Spain becomes a resident of another country, he or she may opt to continue paying taxes for personal obligations 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 tax return will be marked to state this option.

    If you have marked one of the previous two boxes (1 or 2) and in 2018 you were a resident of a State Member of the European Union or of the European Economic Area, if you wish to opt for the application of the autonomous community tax regulations wealth, the Code of the Autonomous Community of Spain, where it shows the highest value of the assets or rights held by it and those who are going to pay tax on this tax, or because they are located, can be exercised or must be carried out in Spanish territory (if if you do not tick anything in this box, only state regulations will apply)

  • Option for real obligation

    If in 2018 you have had your tax residence in Spain but in accordance with article 93 of the Income Tax Act individuals have chosen to pay tax on the special tax regime for Non-Residents'Income Tax, and will be subject to a real obligation in Wealth Tax and you must tick an "X" in box 4 of the allocation.

    If you have marked box 4, you must also tick box 12 if you opt for the application of the autonomous community regulations. If the brand is not, only state regulations will apply.