Passive subjects due to personal obligation
Regulations: Art. 5 Wealth Tax Law
The following are taxpayers of the Wealth Tax due to personal obligation:
Natural persons who have their habitual residence in Spanish territory .
However, when a resident in Spanish territory becomes resident in another country, he or she may choose to continue paying personal tax in Spain. This option must be exercised by submitting the declaration out of personal obligation in the first year in which you are no longer resident in Spanish territory.
Natural persons of Spanish nationality with habitual residence abroad who are taxpayers of IRPF .
They are natural persons of Spanish nationality, as well as their spouse who is not legally separated and minor children, who have their habitual residence abroad due to their status as:
Members of Spanish diplomatic missions, either as Head of the Mission, as members of the diplomatic, administrative, technical or service staff of the same.
Members of the Spanish Consular Offices, either as Head of the same or as an official or service personnel assigned to them, with the exception of Honorary Vice Consuls or Honorary Consular Agents and their dependent personnel.
Holders of official position or employment of the Spanish State as members of the Delegations and Permanent Representations accredited to International Organizations or who are part of Delegations or Missions of observers abroad.
Active civil servants holding official posts or employment abroad which is not diplomatic or consular.
However, the previously listed persons will not be subject to the Tax due to personal obligation when, not being active public officials or holders of official positions or employment, they already had their habitual residence abroad prior to the acquisition of any of the conditions listed. in letters a) to d) above.
In the case of spouses not legally separated and minor children, they will not be subject to the Personal Obligation Tax when they already had their habitual residence abroad prior to the acquisition by the spouse, father or mother, of any of the conditions listed in letters a) to d) above.
Assets and rights that must be declared
In general, these taxpayers must declare the set of assets and rights of economic content that they own as of December 31, regardless of the place where the assets are located or the rights can be exercised, with deduction of the charges and encumbrances of real nature that reduce the value of the respective assets and rights, as well as the debts and personal obligations for which the declarant must respond.