Capital Gains Tax
Wealth tax is levied on the net wealth of individuals, i.e. all the assets and rights of economic content owned by them, less any charges and encumbrances that reduce their value, as well as any personal debts and obligations for which the owner is liable.
Information
What is levied by the Wealth Tax and when is it due?
Learn about what you are required to declare on a Wealth Tax return
Who is subject to the Wealth Tax?
Learn if you are required to file a Wealth Tax return
Who is required to file the Wealth Tax return (IP)?
Find out if you are obliged to file a tax return
What is the deadline for filing the Wealth Tax return?
Find out about the filing deadlines
How can I file the Wealth Tax return?
Find out more about e-filing your tax return
Payment of the Wealth Tax levies
Find out about payment methods
Which assets are exempt under the Wealth Tax Law?
Learn about exemptions for certain goods and rights
Ownership of assets
Learn about who is responsible for declaring assets and rights
How is net worth determined?
Learn about how assets and rights are valued and deductible and non-deductible debts
- Ley 19/1991, de 6 de junio de 1991
Impuesto sobre el Patrimonio
- Real Decreto-ley 13/2011, de 16 de septiembre,
por el que se restablece el Impuesto sobre el Patrimonio, con carácter temporal.
- Orden HFP/310/2023, de 28 de marzo,
por la que se aprueban los modelos de declaración del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre el Patrimonio, ejercicio 2022, se determinan el lugar, forma y plazos de presentación de los mismos, se establecen los procedimientos de obtención, modificación, confirmación y presentación del borrador de declaración del Impuesto sobre la Renta de las Personas Físicas, y se determinan las condiciones generales y el procedimiento para la presentación de ambos por medios electrónicos.