The Tax Agency publishes the "Statistics of Wealth Tax payers" based on the tax returns of this tax corresponding to the fiscal year of reference of the statistics.This publication comprises detailed information of the items contained in the return form 714 (Tax Return of the Wealth Tax).
The Wealth Tax is regulated by the Law 19/1991, which establishes as the goal of the tax the search of the efficiency in the use of the great heritages to contribute to the redistribution of wealth, complementarily to the Income Tax.The Wealth Tax is a tax of annual accrual, of direct character and personal nature that taxes the net wealth of the individual to the 31st of December of every year.By net wealth we understand the collection of goods and rights of economic content of which a taxpayer is a holder reduced in the charges and taxes that decrease its value and the debts and personal duties of which he must answer.It is a tax of individual character.
The statistic shows the structure of the wealth of taxpayers, distinguishing six kinds of goods and duties that are susceptible to financial valuation:real properties, goods linked to economic activity, capital gain goods, insurances and incomes, luxury goods and other goods and economic rights.There is also a following level with a total of 18 breakdowns of the goods categories mentioned.
In fulfilment of this commitment, since the statistical publication of the fiscal year 2005, summarised information of the items contained in this tax is provided sorted by taxpayers sex.
Starting 2008, 100% rebate was established and the formal duty to submit the Wealth Tax return was eliminated, and consequently, the elaboration of the statistics is interrupted up to the present moment.From 2011, the RDL 13/2011 temporarily reestablished the obligation to present the return.
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