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2021 Wealth Tax practical guide.


The main objectives of the Tax Agency are to minimise the costs of compliance that citizens must bear in their dealings with the Public Treasury.

In keeping with this purpose, and in order to facilitate taxpayers'compliance with their tax obligations, the Tax Agency puts its the publication of the 2021adaptado Wealth Tax Manual is available in HTML (hypertext mark language), which has been prepared by the Tax Management Department.

The Manual responds to the intention of disseminating Wealth Tax through a rigorous, complete and up-to-date view of the tax.

Furthermore, its creation in this HTML digital format aims to achieve three basic objectives that were repeatedly demanded by taxpayers.

The first objective is its website accessibility, i.e. to make access possible by the maximum number of people, regardless of their personal or physical knowledge or capabilities and regardless of the technical characteristics of the equipment used to access the website.

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

The third and last objective is to optimise the use of the content of the Manual, since HTML makes it easier to search for information the taxpayer intends to consult on the tax, in addition, it is effectively exploited by avoiding the duplication of documents on the website of the Tax Agency on the same topics, reducing the excess storage and the need to update a plurality of comparatively coincident documents.

The advantages of the HTML manual and the need to avoid discrepancies between the content of the paper and HTML versions led to the previous campaign to take the decision to delete the paper version of Wealth Tax (which was included in the practical Income Tax manual) and to only keep the version in HTML. In this decision, the new functionality included in the HTML version of generating a PDF file of the content of the Manual was very significant. This PDF document, which, due to its visual aesthetic (very similar to that of the manual on paper) and to allowing it to be printed if desired, covers the demand that taxpayers accustomed to handling the printed edition could raise.

Taxation Management Department