For taxpayers due to personal obligation residing in any Autonomous Community
Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of December 19), establishes in its article 47 that the Autonomous Communities may assume in the Wealth Tax, among other regulatory powers, those related to the determination of the exempt minimum.
Consequently, the tax base will be reduced, exclusively in the case of personal obligation to contribute , by the amount that has been approved by the Autonomous Community as the exempt minimum.
If the Autonomous Community has not regulated the exempt minimum, the tax base will be reduced by 700,000 euros , an amount established for these purposes in article 28 of Law 19/1991, of June 6 , Wealth Tax.
In accordance with the above, the amount of the exempt minimum applicable in 2022 for Wealth Tax taxpayers due to personal obligation is, in general, 700,000 euros, except in the following Autonomous Communities:
For taxpayers with disabilities the minimum exempt amount will be:
1,250,000 euros, if the degree of disability is equal to or greater than 33 percent and less than 65 percent.
1,500,000 euros , if the degree of disability is equal to or greater than 65 percent.
See article 24 of law 5/2021, of October 20, on assigned taxes of the Autonomous Community of Andalusia.
Aragon: The amount of the exempt minimum is set at 400,000 euros .
See article 150-2 of the consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes approved by Legislative Decree 1/2005, of September 26, of the Government of Aragon.
Catalonia : The amount of the exempt minimum is set at 500,000 euros .
See article 2 of Law 31/2002, of December 30, on fiscal and administrative measures.
See article 14 of the consolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.
As a general l, the amount of the exempt minimum is set at 500,000 euros .
However, for taxpayers with disabilities , this minimum will be the following:
600,000 euros, if the degree of disability is equal to or greater than 33 and less than 50 percent
700,000 euros, if the degree of disability is equal to or greater than 50 and less than 65 percent
800,000 euros, if the degree of disability is equal to or greater than 65 percent .
To apply the corresponding exempt minimum, the taxpayer must have a recognized permanent disability, be judicially incapacitated or have one of the indicated degrees of disability recognized.
For these purposes, the degree of disability or incapacitation will be recognized or declared by the competent administrative or judicial body, in accordance with the applicable regulations.
Community of Valencia
See article 8 of Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes.
In general, the amount of the exempt minimum is set at 500,000 euros .
However, for taxpayers with mental disability , with a degree of disability equal to or greater than 33 per 100 , and for taxpayers with physical or sensory disabilities , with a degree of disability equal to or greater than 65 percent , the amount of the exempt minimum is raised to 1,000. 000 euros.