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Practical Heritage Manual 2019.

Passive subjects due to real obligation

Regulations: Art.5. One.b) Wealth Tax Law

The following are taxpayers of the estate tax due to real obligation:

  1. Natural persons who do not have their habitual residence in Spain.

    Natural persons who do not have their habitual residence in Spain and are owners of assets or rights that are located, can be exercised or must be fulfilled in Spanish territory.

    Specialties of taxation of non-resident taxpayers who are residents in a Member State of the European Union or the European Economic Area (Additional Provision fourth Law Wealth Tax).

    Since January 1, 2015, non-resident taxpayers who are residents of a Member State of the European Union or the European Economic Area have the right to apply their own regulations approved by the Autonomous Community where the highest value of the assets and rights of which they are holders and for which the tax is required, because they are located, can be exercised or must be fulfilled in Spanish territory.

    Note: If you wish to opt for the application of the regional regulations regarding Wealth Tax, you must mark box [3] of the declaration and indicate in box [8] the Code of the Autonomous Community or the City with Statute of Autonomy in which you had your habitual residence in 2019.

  2. Workers displaced to Spanish territory under the special tax regime of article 93 of the Personal Income Tax Law

    Natural persons who have acquired their tax residence in Spain as a result of their move to Spanish territory for work reasons and who, under the provisions of article 93 of the Law of Personal Income Tax , have chosen to pay non-resident Income Tax, maintaining the status of taxpayers for Personal Income Tax , during the tax period in which the change of residence is made and the following five.

    See regarding the special tax regime for workers posted to the tax territory of article 93 of the Personal Income Tax Law, Chapter 2 of the Personal Income Tax Manual

    In this case, the taxpayer of the Wealth Tax has the right to the application of the regulations approved by the Autonomous Community where he has his residence, which will be, given the tenor of the connection point established in Law 22/2009, of 18 December, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain regulations, which corresponds to Personal Income Tax to date to accrue that. (1)

    Note: for taxpayers of the Wealth Tax of the special tax regime for workers posted to Spanish territory under article 93 of the Personal Income Tax Law and for those who are non-residents in Spain and residents in a Member State of the European Union or the European Economic Area, the application of regional regulations constitutes a right and, therefore, an option, which they may or may not exercise, although, if they exercise it, they must apply all their own regulations. of the tax approved by said Autonomous Community. To opt for the application of the regional regulations regarding the Wealth Tax, these taxpayers must enter an X in box [12] of the declaration.

Assets and rights must be declared

In both cases, the declaration will refer exclusively to the assets or rights of which they are owners, provided that they are located, can be exercised or must be fulfilled in Spanish territory with deduction of the charges and encumbrances of a real nature that affect said assets. or rights, as well as debts for capital invested in them. 

Note: Taxpayers, whether due to personal obligation or real obligation, are only required to submit the declaration for the Wealth Tax corresponding to 2019 if their tax quota, determined in accordance with the tax regulations and once the deductions or bonuses that may be applicable, or when, if this circumstance does not occur, the value of your assets or rights, determined in accordance with the tax regulations, is greater than 2,000,000 euros.


(1) To determine in which of the Autonomous Communities or Cities with Statute of Autonomy the taxpayer has his habitual residence . See Chapter 2 of the Personal Income Tax Manual.(Back)