Taxpayers under the special system set out in Article 93 of the Personal Income Tax Act, taxation under Wealth Tax
These are natural persons resident in Spain who have chosen to pay taxes applying non-resident income tax regulations (they declare personal income tax in a special form, 151), but maintain their status as personal income tax taxpayers. These taxpayers pay Wealth Tax for real obligation (for their assets in Spain).
They have the right (it is an option) to apply the autonomous regulations of the Autonomous Community of residence. The Autonomous Communities can assume regulatory powers over the exempt minimum, tax scale and deductions and bonuses of the quota, the latter two being compatible with those established in state regulations (you can consult the Autonomous Communities that have assumed regulatory powers in the Manual Wealth Tax Practice corresponding to each financial year available on the Tax Agency website).
If they exercise this option, they must apply all the tax regulations approved by said Community. This option is reflected in the Wealth Tax return.