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Heritage 2020

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). For 2020, it is extended by Royal Decree-Law 18/2019, of December 27, which adopts certain measures in tax, land registry and social security matters (BOE of the 28th).
  • 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/248/2021, of March 16, approving the Personal Income Tax and Wealth Tax return models for the 2019 fiscal year, determining the place, form and deadlines for submitting them, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, determining the general conditions and the procedure for submitting both by electronic or telephone means.