Who is subject to the Wealth Tax?
We inform you if you have to declare Wealth Tax
The following are taxpayers of the Wealth Tax due to personal obligation:
In general, natural persons who have their habitual residence in Spanish territory.
These taxpayers must declare the set of assets and rights of economic content that they own as of December 31, regardless of the place where the assets are located or the rights can be exercised; They will deduct the charges and encumbrances of a real nature that affect said assets or rights, as well as debts for capital invested in them.
The following are taxpayers of the estate tax due to real obligation:
In general, natural persons who do not have their habitual residence in Spain and are owners of assets or rights that are located, can be exercised or must be fulfilled in Spanish territory.
The declaration will refer exclusively to the assets or rights of which they are owners, provided that they are located, can be exercised or must be fulfilled in Spanish territory with deduction of the charges and encumbrances of a real nature that affect said assets or rights, as well as as well as debts for capital invested in them.