Skip to main content
2018 Wealth Tax

4.3.3. Total tax liability

Exempt goods and rights, except for determining the tax rate

Only taxpayers in which the following circumstances are present will fill in box 28:

  1. That they are subject to the tax due to a personal obligation to contribute.
  2. That they are holders of goods or rights located or that can be exercised or must be fulfilled in a State with which Spain has signed a bilateral agreement to avoid double taxation on equity taxes.
  3. That of the provisions of the aforementioned Agreement, these elements are exempt from Spanish Wealth Tax, but may be taken into account to calculate the tax corresponding to the remaining elements of the taxpayer's assets

    In these circumstances, the value of the aforementioned exempt assets and rights, determined in accordance with the tax valuation rules, shall be entered , reduced, if applicable, in the value of the charges, levies and debts corresponding to them that, if the exemption were not granted, would be considered tax deductible.

The tax payable base will be taxed at the rates of the scale approved by the Autonomous Community.

If the Autonomous Community has not approved the scale referred to in the previous paragraph, the tax payable base will be taxed at the rates of the scale provided for in Article 30,2 of Act 19/1991, on Wealth Tax:

Net tax base

Up to euros

Tax payable


Remainder of tax base

Up to euros

Applicable rate


0.00 0.00 167,129.45 0.20
167,129.45 334.26 167,123.43 0.30
334,252.88 835.63 334,246.87 0.50
668,499.75 2,506.86 668,499.76 0.90
1,336,999.51 8,523.36 1,336,999.50 1.30
2,673,999.01 25,904.35 2,673,999.02 1.70
5,347,998.03 71,362.33 5,347,998.03 2.10
10,695,996.06 183,670.29 upwards 2.50 
  1. 4,3,3,1 Autonomous Community of Andalusia
  2. 4,3,3,2 Autonomous Community of Asturias
  3. 4,3,3,3 Autonomous Community of Illes Balears
  4. 4,3,3,4 Autonomous Community of Cantabria
  5. 4,3,3,5 Autonomous Community of Catalonia
  6. 4,3,3,6 Autonomous Community of Extremadura
  7. 4,3,3,7 Autonomous Community of Galicia
  8. 4,3,3,8 Autonomous Community of Murcia
  9. 4,3,3,9 Valencian Community