Who is subject to the Wealth Tax?

Are taxable persons for the Wealth Tax for personal obligation:

In general, natural persons who have their habitual residence in Spanish territory.

These taxpayers must declare all the goods and rights of economic content that they are holders at 31 December, regardless of where the goods are located or the rights can be exercised; They will deduct the real charges and charges that affect these assets or rights, as well as the debts for capital invested in them.

They are taxable persons of the Wealth Tax for real obligation:

In general, natural persons who do not have their habitual residence in Spain and who are holders of property or rights that are located, can be exercised or must be fulfilled in Spanish territory.

The declaration shall only refer to the goods or rights that are holders, provided that they are located, can be exercised or have if it is fulfilled in Spanish territory with a deduction of the real charges and charges that affect these assets or rights, as well as the debts for capital invested in them.