Net-wealth and asset map
An inventory of assets and the net-wealth picture the adviser needs, with the residency basis that sets whether worldwide or Spanish-only assets count.
Spain Wealth & Solidarity Tax
Two wealth taxes, mapped before they surprise you.
Spain levies a regional wealth tax and, on top, a state solidarity tax on large fortunes that is now in force indefinitely. We map your exposure across both, the exemptions, and the region you live in, then hand a clean file to a licensed Spanish tax adviser.
First call: leave with your net-wealth picture, your regional wealth-tax position, whether the solidarity tax reaches you, and the adviser handoff.
Researching the route first? Spain Tax Guide
What you get
What we coordinate on your wealth-tax position.
Wealth-tax surprises come from ignoring the regional layer and the state solidarity top-up. We map both against your net wealth and residence, organize the evidence, and hand it to a licensed adviser.
Regional wealth-tax position
Where you live drives the wealth tax: the EUR 700,000 allowance, the main-home exemption, and any regional rebate, mapped for your region.
Solidarity-tax exposure
Whether the state solidarity tax on large fortunes reaches you above the EUR 3 million threshold, and how wealth tax already paid is credited against it.
Adviser handoff
A clean file for a licensed Spanish tax adviser who confirms valuations, exemptions, and the filings (Modelo 714 and, where due, Modelo 718).
Wealth tax and a solidarity top-up
Spain has the regional wealth tax (Impuesto sobre el Patrimonio) and, since 2022, a state solidarity tax on large fortunes designed to reach regions that rebate the regional tax.
Where you live changes everything
Some regions, such as Madrid and Andalucia, rebate the regional wealth tax heavily, but the state solidarity tax can still reach large fortunes, so the headline 'no wealth tax' is misleading above the threshold.
The solidarity tax is now indefinite
Introduced for 2022 and 2023, the solidarity tax on large fortunes was extended indefinitely from 2024 and upheld by the Constitutional Court, so it is not a temporary measure.
Residency sets the base
Residents are assessed on worldwide net wealth; non-residents, and those under the Beckham regime, are assessed on Spanish-located assets only.
Who this fits
Why use Movingto for a Spain wealth-tax case?
The valuable work is mapping both taxes against your net wealth and region honestly, organizing the valuations and exemptions, and getting a clean file to the adviser, so a wealth-tax bill is planned for, not discovered.
Good fit for
- People with significant net wealth moving to or living in Spain
- Residents in regions that rebate wealth tax but who may face the solidarity tax
- Beckham-regime holders who need their Spanish-asset-only wealth position confirmed
- Anyone weighing how region of residence changes their wealth-tax exposure
Not the right fit for
- Anyone wanting Movingto to value assets or give tax advice
- People well below the allowances with no realistic wealth-tax exposure
- Anyone seeking a guaranteed wealth-tax result or a region-shopping promise
- Cases needing full estate or succession planning rather than wealth-tax mapping
Service scope
What Movingto coordinates, and what the adviser confirms.
You get a mapped exposure and an organized evidence pack across both wealth taxes. Valuations, the tax position, advice, and the filings stay with a licensed Spanish tax adviser.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Net-wealth and residency mapping
We build the asset map and confirm whether worldwide or Spanish-only assets count based on your residency and any Beckham status.
Coordinated by Movingto
Regional and solidarity-tax exposure
We map your regional wealth-tax position and whether the state solidarity tax reaches you above the threshold.
Coordinated by Movingto
Exemptions and evidence organization
We organize the allowances, main-home exemption, and supporting evidence for the adviser to confirm.
Coordinated by Movingto
Adviser handoff and deadlines
We hand a clean file to a licensed Spanish tax adviser and keep the filing dates on the calendar.
Handled separately
Valuations, tax advice, or filing from Movingto
Movingto does not value assets, give tax advice, or file the returns. Those stay with the licensed Spanish tax adviser.
Handled separately
Wealth-tax result guarantee
No adviser can guarantee a wealth-tax outcome. Valuations, regional rules, and the facts control the result.
Exposure path
From net wealth to a mapped position.
Each stage turns assets into a clear position: residency, the regional layer, the solidarity top-up, the evidence, then handoff to the adviser.
Case path05 managed stages
- Step 1 of 5
Confirm residency and asset base
Confirm whether you are assessed on worldwide or Spanish-only net wealth, and inventory the assets.
- Step 2 of 5
Map the regional wealth tax
Apply the allowances and your region's rates and rebates to estimate the regional position.
- Step 3 of 5
Test the solidarity tax
Check whether net wealth above EUR 3 million brings the state solidarity tax into play, net of wealth tax paid.
- Step 4 of 5
Organize exemptions and evidence
Document the allowances, main-home exemption, and valuations the adviser needs.
- Step 5 of 5
Hand off to the adviser
Deliver the file to a licensed Spanish tax adviser who confirms and files (Modelo 714, and Modelo 718 where due).
Compare the taxes
Wealth tax vs solidarity tax
| Aspect | Wealth tax (IP) | Solidarity tax (ITSGF) |
|---|---|---|
| Level | Regional, with state default rules | State, nationwide |
| Who is taxed | Residents on worldwide net wealth; non-residents on Spanish assets | Same base, above the threshold |
| Tax-free amount | EUR 700,000 general + up to EUR 300,000 main home | Above EUR 3 million net wealth (residents also keep the EUR 700,000) |
| Rates | Roughly 0.2% to 3.5% (regions vary) | 1.7% to 3.5% |
| Regional rebates | Some regions rebate heavily (e.g. Madrid, Andalucia) | Cannot be rebated by regions; credits wealth tax already paid |
| Status | Long-standing | In force indefinitely since 2024 |
General comparison, not advice. Regional rules and rebates vary and change; exposure is confirmed by a licensed Spanish tax adviser. Based on Law 38/2022 and Royal Decree-Law 8/2023.
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Temporary Solidarity Tax on Large Fortunes (ITSGF)
View sourceAgencia Tributaria (AEAT)
Source
Main-home exemption in wealth tax
View sourceAgencia Tributaria (AEAT)
Source
Constitutional Court judgment upholding the solidarity tax (STC 149/2023)
View sourceBoletin Oficial del Estado (BOE)
Source
Spain - Other taxes (wealth and solidarity tax)
View sourcePwC Worldwide Tax Summaries
Common questions
Questions before you engage.
What is the difference between wealth tax and the solidarity tax?
The wealth tax (Impuesto sobre el Patrimonio) is a regional tax with state default rules, so rates and rebates vary by region. The solidarity tax on large fortunes (ITSGF) is a state tax that applies on top, above EUR 3 million of net wealth, and credits any wealth tax already paid. It was designed to reach taxpayers in regions that rebate the regional tax.
Is it true that some regions have no wealth tax?
Some regions, such as Madrid and Andalucia, rebate the regional wealth tax heavily. But since the state solidarity tax was introduced, large fortunes in those regions can still be taxed above the EUR 3 million threshold, so 'no wealth tax' is misleading for higher net worth. An adviser maps your actual position.
What are the wealth-tax allowances?
The state default gives each taxpayer a EUR 700,000 general allowance plus an exemption of up to EUR 300,000 for a main home. Regions can set different figures, so the exact allowance depends on where you live.
Is the solidarity tax temporary?
No. It was introduced for 2022 and 2023 but extended indefinitely from 2024 by Royal Decree-Law 8/2023, and upheld by the Constitutional Court. It remains in force, so it should be planned for rather than treated as a one-off.
How are non-residents and Beckham holders treated?
Residents are assessed on worldwide net wealth. Non-residents, and individuals under the Beckham regime, are generally assessed on Spanish-located assets only. We map which base applies; the adviser confirms it.
Does Movingto value my assets or file the return?
No. Movingto maps the exposure and organizes the evidence. Asset valuations, the tax position, advice, and the filings stay with a licensed Spanish tax adviser.
Private advisory call
Map your Spanish wealth-tax exposure.
Bring your residency position, your assets and net wealth, and your region. We map the regional wealth tax and the state solidarity tax against your facts and hand a clean file to a licensed adviser.
First call covers
Leave knowing your regional position, whether the solidarity tax reaches you, and the adviser handoff.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.