For taxpayers due to personal obligation residing in any Autonomous Community

Law 22/2009, of December 18, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations ( BOE of the 19th), establishes in its article 47 that the Autonomous Communities may assume in the Wealth Tax, among other regulatory powers, those related to the determination of the exempt minimum.

Consequently, the tax base will be reduced, exclusively in the event of a personal obligation to contribute , by the amount that has been approved by the Autonomous Community as the exempt minimum.

If the Autonomous Community had not regulated the exempt minimum, the taxable base will be reduced by 700,000 euros , the amount established for these purposes in article 28 of Law 19/1991, of June 6, on the Wealth Tax.

In accordance with the above, the amount of the exempt minimum applicable in 2021 for taxpayers of the Wealth Tax by personal obligation is, in general, 700,000 euros, except in the following Autonomous Communities:

• Aragon: the amount of the exempt minimum is set at 400,000 euros .

  See article 150-2 of the consolidated text of the provisions issued by the Autonomous Community of Aragon on transferred taxes approved by Legislative Decree 1/2005, of September 26, of the Government of Aragon.

• Catalonia : the amount of the exempt minimum is set at 500,000 euros .

  See Article 2 of Law 31/2002, of December 30, on fiscal and administrative measures.

• Estremadura:

  See article 14 of the consolidated text of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

  As a general rule, the amount of the exempt minimum is set at 500,000 euros .

  However, for taxpayers with disabilities , that minimum will be as follows:

  1. 600,000 euros, if the degree of disability were equal to or greater than 33 and less than 50 percent

  2. 700,000 euros, if the degree of disability were equal to or greater than 50 and less than 65 percent

  3. 800,000 euros, if the degree of disability is equal to or greater than 65 percent .

  To apply the corresponding exempt minimum, the taxpayer must have been recognized as having a permanent disability, be judicially incapacitated or have been recognized as having one of the degrees of disability indicated. 

  For these purposes, the degree of disability or incapacity will be recognized or declared by the competent administrative or judicial body, in accordance with the applicable regulations. 

• Community of Valencia 

  See article 8 of Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes.

  As a general rule, the amount of the exempt minimum is set at 500,000 euros . 

  However, for taxpayers with a mental disability , with a degree of disability equal to or greater than 33 percent , and for taxpayers with a physical or sensory disability , with a degree of disability equal to or greater than 65 percent , the amount of the exempt minimum is raised to 1,000,000 euros.