Introduction

The publication "Statistics on Wealth Tax Declarants" It is based on data from the annual declarations of the declaration form D-714 (Wealth Tax) submitted by all taxpayers in the Common Tax Regime Territory who are required to declare. The Wealth Tax return is filed simultaneously with the Personal Income Tax return for the same tax year.

The Wealth Tax is a direct, personal tax levied on the net assets of individuals under the terms established by law. This tax is understood to be the set of assets and rights of economic content held by the individual as of December 31 of the year in which the tax is levied, less any charges and encumbrances that diminish their value and any personal debts and obligations for which they are liable.

Starting in 2022, we are including a section on the "Temporary Solidarity Tax on Large Fortunes" (ITSGF), a tax levied on the net assets of individuals exceeding €3,000,000, accrued as of December 31 and declared on Form 718. It is a direct, personal, temporary tax that complements the Wealth Tax. It applies throughout Spain and cannot be transferred to the Autonomous Communities.