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.

  The 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/277/2026, of March 25, approving the forms for the Personal Income Tax and Wealth Tax returns for the 2025 tax year, determining the place, form and deadlines for their submission, and establishing the procedures for obtaining, modifying, confirming and submitting the draft return.
  Personal Income Tax return and the general conditions and procedure for submitting both electronically are determined.