Determination of the net tax base

Regulations: Art. 28 Wealth Tax Act

Net tax base (net equity subject to tax)

The net tax base is the difference between the amount of the taxable base (net equity) and the amount applicable as an exempt minimum.

Reduction for tax-free threshold

The following situations must be differentiated:

1. For taxpayers due to personal obligation resident in an Autonomous Community
2. For non-resident taxpayers who pay tax on their personal obligation to contribute and for taxpayers who are subject to a real obligation to contribute