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2021 Wealth tax

3.8.5. Basic Heritage Regulations

  • Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).

  • Royal Decree - Law 13/2011, of September 16.

    First repealing provision of Law 11/2020 of December 30 repeals the second section of the sole article of Royal Decree-Law 13/2011, of September 16, which reestablishes the Wealth Tax, on a temporary basis.

  • Order HFP/207/2022, of March 16, approving the declaration models for Personal Income Tax and Wealth Tax, fiscal year 2021, determining the place, form and deadlines for submission of these, the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax declaration are established, and the general conditions and the procedure for submitting both by electronic or telephone means are determined.