Spain wealth tax and the solidarity tax, mapped before they surprise you.

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, on taxable wealth above EUR 3 million after a EUR 700,000 allowance, and credits any wealth tax already paid. It was designed to reach taxpayers in regions that rebate the regional tax.

Madrid and Andalucia have a 100% wealth-tax rebate. While the state solidarity tax is in force, both swap it for a rebate that leaves large fortunes paying regional wealth tax up to the amount the solidarity tax would charge (Hacienda, Tributacion Autonomica 2026), so 'no wealth tax' is misleading for higher net worth. An adviser maps your actual position.

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 (Ley 19/1991 arts. 4 and 28). Non-residents also get the EUR 700,000 allowance. Regions can set different figures, so the exact allowance depends on where you live.

No. It was introduced for 2022 and 2023, then extended by Royal Decree-law 8/2023 until wealth taxation is reviewed in the reform of regional financing, and the Constitutional Court upheld it (judgment 149/2023). It applies in 2026, so it should be planned for rather than treated as a one-off.

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.

Movingto maps the exposure and organizes the evidence. A licensed Spanish tax adviser handles asset valuations, the tax position, advice, and filings.

Yes, if the gross value of your assets exceeds EUR 2 million, even when no tax is payable after allowances and rebates (Ley 19/1991 art. 37). Otherwise you file only when tax is due. The solidarity-tax return is due only when solidarity tax is payable (Ley 38/2022 art. 3).

The wealth-tax return (Modelo 714) follows the income-tax window: for 2025 it ran from 8 April to 30 June 2026 (Order HAC/277/2026). The solidarity-tax return (Modelo 718) is filed between 1 and 31 July of the following year, or by 28 July with direct debit (AEAT).

Yes, on assets located in Spain, with the same EUR 700,000 allowance (Ley 19/1991 arts. 5 and 28). The solidarity tax uses the same taxpayers, and a non-resident from outside the EU who is liable to it must appoint a representative in Spain before the filing deadline (Ley 38/2022 art. 3). An adviser confirms which regional rules apply.

For residents, wealth tax plus income tax cannot exceed 60% of the income-tax base, but the cut to wealth tax cannot exceed 80% of it (Ley 19/1991 art. 31). The solidarity tax applies the same 60% joint cap across all three taxes (Ley 38/2022 art. 3). An adviser runs the calculation on your figures.