For non-resident taxpayers who pay taxes due to a personal obligation to contribute and for taxpayers subject to a real obligation to contribute

The exempt minimum amount of 700,000 euros will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and to taxpayers subject to a real obligation to contribute.

Remember: Non-resident taxpayers have the right to apply their own regulations approved by the Autonomous Community where the greatest value of the assets and rights of which they are owners lies and for which the Wealth Tax is required, because they are located, can exercised or must be fulfilled in Spanish territory.