Annual Wealth Tax

The State Tax Administration Agency provides you with the Annual Sample of Assets based on the Asset Tax returns (form D-714).　

This is an annual sample of anonymised microdata corresponding to wealth tax returns, which allows researchers to carry out tax policy evaluations using microsimulation techniques.　

As legislative competence is granted that allows the co-existence of tariffs and different tax-free thresholds, as well as discounts and own deductions, and the application of limits harmonised with that derived from Personal Income Tax, this tax is suitable for carrying out simulation exercises on regional tax policies.　

The sample provides information on the wealth of natural persons, their territorial distribution and the different assets included, distinguishing six types of goods and rights subject to economic valuation: real properties, goods linked to economic activity, capital gain goods, insurances and incomes, luxury goods and other goods and economic rights.

Next publications:

• January 2025 (Sample 2022)