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Heritage 2020

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, which reestablishes the Wealth Tax, on a temporary basis (BOE September 17). For 2020 it is extended by Royal Decree-Law 18/2019, of December 27, which adopts certain measures in tax, cadastral and social security matters (BOE of 28).
  • Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations (BOE of December 19).
  • Royal Legislative Decree 1/1993, of September 24, which approves the Consolidated Text of the Law on Property Transfer Tax and Documented Legal Acts (BOE of October 20).
  • Royal Decree 828/1995, of May 29, which approves the Regulation of the Tax on Property Transfers and Documented Legal Acts (BOE of June 22).

  • Royal Decree-Law 27/2018, of December 28, which adopts certain measures in tax and cadastral matters (BOE of the 29th).

  • Order HAC/248/2021, of March 16, approving the declaration models for the Personal Income Tax and Wealth Tax, fiscal year 2019, determining the place, form and deadlines for filing The same, the procedures for obtaining, modifying, confirming and presenting the draft Personal Income Tax declaration are established, the general conditions and the procedure for the presentation of both by telematic or telephone means are determined.