The State Tax Administration Agency (AEAT) makes available to researchers and users the Annual Wealth Tax Sample based on the Tax returns of Wealth Tax (form D-714).
This is an annual sample of anonymous micro-data corresponding to Wealth Tax returns, which allows researchers to evaluate tax policies using micro-simulation techniques.
As legislative competence is granted that allows the co-existence of tariffs and different tax-free thresholds, as well as discounts and own deductions, and the application of limits harmonised with that derived from Personal Income Tax, this tax is suitable for carrying out simulation exercises on regional tax policies.
The sample provides information on the wealth of natural persons, their territorial distribution and the different assets included, distinguishing six types of goods and rights subject to economic valuation:real properties, goods linked to economic activity, capital gain goods, insurances and incomes, luxury goods and other goods and economic rights.
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