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 HAC/242/2025, of March 13, approving the return forms for Personal Income Tax and Wealth Tax, fiscal year 2024, 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 means and developing the Sixteenth Final Provision of Law 7/2024, of December 20, which establishes a Complementary Tax to guarantee a minimum overall level of taxation for multinational groups and large national groups, a Tax on the interest margin and commissions of certain financial institutions and a Tax on liquids for electronic cigarettes and other tobacco-related products, and amending other tax regulations.