Wealth Tax Settlement Scheme

Phase 1

(+) P A GROSS TRIMMONS (Total value of non-exempt assets and rights)
(-) DEDUCTIBLE DEBTS
= TAXABLE BASE (NET WORTH)

Phase 2

(-) REDUCTION FOR EXEMPT MINIMUM
= TAXABLE BASE (NET WORTH SUBJECT TO GRA V AMEN)

Phase 3

(x) APPLICABLE RATES ACCORDING TO GRA SCALE V AMEN
= FULL FEE

Phase 4

(-) REDUCTION FOR JOINT LIMIT WITH PERSONAL INCOME TAX
(-) DEDUCTION FOR TAXES PAID ABROAD
(-) BONUS CEUTA AND MELILLA
(-) DEDUCTIONS TO AUTONOMOUS
(-) BONUSES TO AUTONOMIC
= RESULTING QUOTA (TO BE PAID OR ZERO)