4.3.3. Total tax liability

Exempt goods and rights, except to determine the type of tax

Only taxpayers who meet the following circumstances will complete box 28:

That they are subject to the tax due to a personal obligation to contribute.
That they are holders of assets 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 in matters of taxes on wealth.
That from the provisions of the aforementioned Convention it appears that said elements are exempt from the Spanish Wealth Tax, but they can be taken into account to calculate the tax corresponding to the remaining elements of the assets of the taxable person.

If these circumstances occur, the value of the aforementioned exempt assets and rights will be recorded, determined in accordance with the valuation rules of the tax, reduced, where appropriate, by the value of the charges, liens and debts corresponding to them that, of Without the exemption, they would be considered tax deductible.

The taxable base of the tax will be taxed at the rates of the scale that has been approved by the Autonomous Community.

If the Autonomous Community has not approved the scale referred to in the previous section, the taxable base of the Tax will be taxed at the rates of the scale provided for in article 30.2 of Law 19/1991, on Wealth Tax:

Net tax base Up to euros	Tax payable Euros	Remainder of tax base Up to euros	Applicable rate Percentage
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	3.50