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Heritage 2023

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 HAC/265/2024, of March 18, approving the personal income tax and wealth tax return models for the 2023 financial year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft personal income tax return, determining the general conditions and the procedure for submitting both by electronic means and regulating the reimbursement of the aid provided for in article 31 of Royal Decree-Law 11/2022, of June 25, which adopts and extends certain measures to respond to the economic and social consequences of the war in Ukraine, to deal with situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.