Settlement scheme for the Wealth Tax
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)