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2021 Wealth tax

4.1.1. Taxable person data

You must state the Tax Identification Number (NIF) of the taxpayer, surnames and first names, sex, marital status as of 12-31-2021 and date of birth.

If the taxable person is a person with a disability, they must also indicate the percentage or degree of disability recognized and in the case of residents in the Valencian Community, they must indicate whether the disability is physical or mental.

Special tax modalities

  • Non-resident passive subject (real obligation)

    If you have had your habitual residence abroad during 2021, 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 of this Tax is due to a 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 wish to opt for the application of the regional regulations regarding Wealth Tax, the Code of the Autonomous Community of the Spanish territory where the highest value of the assets or rights lies of which you are the holder and for which you are going to pay this tax, either because they are located, can be exercised or must be fulfilled in Spanish territory (if nothing is checked in this box, state regulations will exclusively apply)

  • Option for real obligation

    If in 2021 you have 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 check 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.