With the mission of minimizing the compliance costs that citizens must bear, the Tax Agency makes this practical 2021 Heritage Manual available to you.

The manual includes the main novelties of the Wealth Tax, answers the questions of who has to file the declaration of this tax, when and in what form. In addition, it includes practical assumptions to facilitate understanding and instructions for completing the declaration.

You can access the manual at the following link: Heritage Manual 2021 .