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Heritage 2019

3.7.5. Basic Heritage Regulations

  • Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).
  • Royal Decree-Law 13/2011, of September 16, reestablishing the Wealth Tax on a temporary basis (BOE, September 17).
  • Law 22/2009, of December 18, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (BOE of December 19).
  • Royal Legislative Decree 1/1993, of 24 September, approving the Revised Text of the Law on Property Transfer Tax and Documented Legal Acts (BOE of 20 October).
  • Royal Decree 828/1995, of May 29, approving the Regulations on the Tax on Property Transfers and Documented Legal Acts (BOE of June 22).

  • Royal Decree-Law 27/2018, of December 28, adopting certain measures in tax and land registry matters (BOE of the 29th).

  • Order HAC/253/2020, of March 3, approving the models for the declaration of Personal Income Tax and Wealth Tax, fiscal year 2019, determining the place, form and deadlines for their presentation, establishing the procedures for obtaining, modifying, confirming and presenting the draft declaration of Personal Income Tax, determining the general conditions and the procedure for presenting both by electronic or telephone means.