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2021 Wealth Tax practical guide.


In both the state and autonomous regulations, the link to the consolidated text of the Official State Gazette has been chosen, as a document that integrates the modifications and corrections that have been made since its origin in the original text of the standard.

The Official State Gazette Agency also offers the latest consolidated and updated text of the main legal regulations, the intermediate versions corresponding to each of the modifications it has undergone over time.

Whenever a consolidated standard is subject to a subsequent amendment, a notice under the version list appears in the consolidated text of the Official State Gazette, indicating that the latest update is in process. The time between the publication in the Official State Gazette of the modification and the preparation of a new consolidated version that usually incorporates it is between 1 and 3 working days, as reported on the website of the Official State Gazette.

Note: To determine the applicable regulations in 2021, take into account , in the consolidated text, the entries in force and the dates from which the modifications made to the different articles take effect.

  1. Basic state regulations
  2. Regional regulations regarding Wealth Tax (legal provisions)