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Practical Heritage Manual 2023.

Autonomous Community of Catalonia

Regulations: Art. 2 Decree-Law 16/2022, of December 20, on urgent measures in the field of the Wealth Tax ( DOGCV 12-22-2022)

Taxable base up to euros Full amount euros Remaining taxable base up to euros Applicable Type Percentage
Scale applicable in the year 2023 for taxpayers resident in said year in this Autonomous Community
0.00 0.00 167,129.45 0.210
167,129.45 350.97 167,123.43 0.315
334,252.88 877.41 334,246.87 0.525
668,499.75 2,632.21 668,500.00 0.945
1,336,999.75 8,949.54 1,336,999.26 1,365
2,673,999.01 27,199.58 2,673,999.02 1,785
5,347,998.03 74,930.46 5,347,998.03 2,205
10,695,996.06 192,853.82 9,304,003.94 2,750
20,000,000.00 448,713.93 upwards 3,480

Note: This rate is applicable, in accordance with the provisions of article 2 of Decree-Law 16/2022, in the first two years of the Wealth Tax that accrue from the entry into force of the Temporary Solidarity Tax on Large Fortunes. And said tax came into force on December 29, 2022, in accordance with Law 38/2022, of December 27 ( BOE of December 28) that creates it.