Administration responsible for the wealth taxation of non-residents

Wealth Tax is a tax whose income is assigned to the Autonomous Communities, according to the that corresponding to taxpayers who have their residence in the territory of that Community.

In the case of non-residents, as they are not resident in any Autonomous Community and there is no point of connection with any of them, the competent body for levying the tax is the Central State Administration, i.e. the Tax Agency.