Skip to main content
Practical Heritage Manual 2023.

Main News

  • Declaration submission deadline:

    The deadline for submitting the Wealth Tax self-assessments for the year 2023 , whatever the result (to be entered or negative), is between days 3 April and July 1, 2024 , both inclusive.

    However, if the result of the declaration is to be entered and its payment is debited into an account, the presentation cannot be made after June 26, 2024 .

  • Liquidable base: reduction by exempt minimum

    • With effect from January 1, 2023, the Autonomous Community of Aragon has raised the exempt minimum, setting it at 700,000 euros.

    • The Region of Murcia has regulated, for the first time and exclusively for the years 2023 and 2024 , the exempt minimum, setting it at 3,700,000 euros.

  • Autonomous scales

    The Community of Galicia has approved a new autonomous scale with effects for 2023 and as long as the ITSGF is applicable.

  • Regional bonuses

    • The Autonomous Community of Andalusia, with effect for the year 2023 and while the Temporary Solidarity Tax of Great Fortunes (ITSGF) is in force, has approved a transitional regime, under which the The taxpayer may apply, of his choice, one of the two bonuses contemplated in the fifth transitional provision of Law 5/2021.

    • The Autonomous Community of Extremadura has approved a general bonus of 100% of the reduced quota.

    • The Autonomous Community of Galicia has increased the general bonus from 25 to 50 percent of the reduced quota. This deduction will be reduced by the amount payable resulting from the application of the ITSGF regulations for the same year, without the result being negative.

      If as a result of this reduction, the amount of the bonus is exhausted, the other applicable regional deductions must be reduced by the necessary amount, without the result being negative.

    • The Community of Madrid has approved, on a temporary basis and while the Temporary Solidarity Tax of Great Fortunes is in force, an autonomous bonus determined by the difference between the total full quota of the tax itself, once the joint limit established in the article has been applied. 31 of Law 19/1991, of June 6, and the total full quota corresponding to the Temporary Solidarity Tax of Great Fortunes, once the joint limit established in article 3 has been applied. Twelve of Law 38/2022, of December 27.

  • Debt payment

    Order HFP /387/2023, of April 18, which modifies Order EHA /1658/2009, of June 12 , which establishes the procedure and conditions for the direct debit of the payment of certain debts through the credit institutions that provide the collaboration service in the collection management of the State Tax Administration Agency, extends the direct debit of payment to accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area).