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Practical Heritage Manual 2023.

Main News

  • Deadline for filing returns:

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

    However, if the result of the declaration is to be paid and its payment is domiciled in an account, the presentation cannot be made after day June 26, 2024 .

  • Taxable base: reduction by exempt minimum

    • With effect from 1 January 2023, the Autonomous Community of Aragon has raised the tax-exempt minimum to 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 while the ITSGF is applicable .

  • Regional bonuses

    • The Autonomous Community of Andalusia, with effect for the 2023 financial year and while the Temporary Solidarity Tax on Large Fortunes (ITSGF) is in force, has approved a transitional regime, under which the taxpayer may apply, at his/her 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 rate.

    • The Autonomous Community of Galicia has raised the general bonus from 25 to 50 percent of the reduced rate. This deduction will be reduced by the amount payable arising 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 regional deductions that are applicable 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 on Large Fortunes is in force, an autonomous tax bonus determined by the difference between the total integral quota of the tax itself, once the joint limit established in article 31 of Law 19/1991, of June 6, has been applied, and the total integral quota corresponding to the Temporary Solidarity Tax on Large Fortunes, once the joint limit established in article 3 has been applied. Twelve of Law 38/2022, of December 27.

  • Payment of debt

    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 payment of certain debts through credit institutions that provide the service of collaboration 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).