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Practical Heritage Manual 2019.

Wealth Tax Settlement Scheme

Phase 1

(+) P A GROSS WORTH (Total value of assets and rights non-exempt)
(x) DEDUCTIBLE DEBT
= TAX BASE (NET EQUITY)

Phase 2

(-) EXEMPT MINIMUM REDUCTION
= LIQUIDABLE BASE (NET ASSETS SUBJECT TO GRA V AMEN)

Phase 3

(x) APPLICABLE TYPES ACCORDING TO GR SCALE V AMEN
= FULL FEE

Phase 4

(-) REDUCTION BY JOINT LIMIT WITH IRPF
(-) DEDUCTION FOR TAXES PAID ABROAD
(-) CEUTA BONUS AND MELILLA
(-) DEDUCTIONS TO UTONOMIC
(-) BONUSES TO UTONOMIC
= RESULTING FEE (TO BE ENTER OR ZERO)