Skip to main content
Practical Heritage Manual 2022.

General exemptions from article 4 of the Wealth Tax Law

Regulations: Art. 4 Wealth Tax Law

Note: In relation to the exempt assets and rights that must be included in the Wealth Tax declaration, the following must be noted: the list and valuation of exempt assets that correspond to business or professional assets, exempt shares in entities with or without listing on organized markets and the taxpayer's habitual residence. The rest of the exempt assets should not be included in the declaration.

  1. 1. Spanish Historical Heritage Assets
  2. 2. Assets forming part of the Historical Heritage of the Autonomous Communities
  3. 3. Certain art objects and antiquities.
  4. 4. Household furnishings
  5. 5. Economic rights
  6. 6. Intellectual and industrial property rights
  7. 7. Securities owned by non-residents
  8. 8. Business and professional assets.
  9. 9. Participating interests in certain entities
  10. 10. Taxpayer's principal residence