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Assets 2022

3.8.5. Basic Heritage Regulations

  • Law 19/1991, of June 6, on Wealth Tax (BOE of June 7).

  • Royal Decree - Law 13/2011, of September 16.

    First repealing provision of Law 11/2020 of December 30 repeals the second section of the sole article of Royal Decree-Law 13/2011, of September 16, which reestablishes the Wealth Tax, on a temporary basis.

  • Order HFP/310/2023, of March 28, approving the Personal Income Tax and Wealth Tax return models for the 2022 fiscal year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, and determining the general conditions and procedure for submitting both by electronic means.