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Practical Heritage Manual 2021.


One of the main objectives of the State Tax Administration Agency is to minimize the compliance costs that citizens must bear in their relations with the Public Treasury.

Faithful to this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency makes available the edition of the Wealth Tax Manual for the 2021 financial year adapted to the HTML language (Hypertext Markup Language). which has been prepared by the Department of Tax Management.

The Manual responds to the intention of disseminating the Wealth Tax through a rigorous, total and updated vision of the tax.

On the other hand, its preparation in this HTML digital format seeks to achieve three basic objectives that have been repeatedly demanded by taxpayers.

The first objective is its web accessibility, that is, to ensure that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical abilities and regardless of the technical characteristics of the equipment used to access the Web.

The second objective is to enable and make available to taxpayers simultaneously the contents of the Manual in other languages or co-official languages.

The third and final objective is to optimize the use of the content of the Manual, since with HTML the search for the information that the taxpayer intends to consult about the tax is facilitated. In addition, efficient exploitation of the same is achieved by avoiding duplication of documents on the Tax Agency website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.

The advantages provided by the Manual in HTML and the need to avoid discrepancies between the contents of the paper and HTML versions led in the previous campaign to make the decision to delete the paper version of the Wealth Tax (which was included in the Practical Income Manual) and maintain only the HTML version. In this decision, the new functionality that is incorporated in the HTML version of generating a file in PDF format of the content of the Manual has had a very significant weight. This PDF document, which both for its visual aesthetics (very similar to that of the paper manual) and for allowing it to be printed on paper if desired, covers the demand that taxpayers accustomed to handling the printed edition could raise.

Taxation Management Department