{"id":2317,"date":"2021-06-03T22:40:43","date_gmt":"2021-06-03T20:40:43","guid":{"rendered":"http:\/\/www.ataspain.com\/en\/?p=2317"},"modified":"2021-06-03T22:40:43","modified_gmt":"2021-06-03T20:40:43","slug":"wealth-tax-in-spain","status":"publish","type":"post","link":"https:\/\/www.ataspain.com\/en\/wealth-tax-in-spain\/","title":{"rendered":"Wealth tax in Spain"},"content":{"rendered":"<p><strong>Wealth tax is a direct and personal tax in Spain that is applied individually, not on annual income or transactions, but the personal wealth of natural persons and is calculated based on the value of all the taxable person&#8217;s assets.<\/strong><\/p>\n<p>The wealth tax is ceded to the autonomous communities to apply reductions in the exempt minimum, modify the rate, and create exemptions from protected heritage for the disabled.<\/p>\n<p>At the state level, it is contemplated:<\/p>\n<ul>\n<li>Exemption of \u20ac 300,000 for the taxpayer&#8217;s habitual residence.<\/li>\n<li>Exempt minimum of \u20ac 700,000 for both resident and non-resident taxpayers.<\/li>\n<li>Obligation to file the return for taxable persons whose tax amount results in to be paid or, not going out to enter, if the value of the goods and rights exceeds \u20ac 2,000,000.<\/li>\n<li>Family businesses (business or professional) and participation in entities that qualify as family businesses are exempt.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Wealth tax is a direct and personal tax in Spain that is applied individually, not on annual income or transactions, <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":2318,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[161,181,27,59,180],"_links":{"self":[{"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/posts\/2317"}],"collection":[{"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/comments?post=2317"}],"version-history":[{"count":1,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/posts\/2317\/revisions"}],"predecessor-version":[{"id":2319,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/posts\/2317\/revisions\/2319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/media\/2318"}],"wp:attachment":[{"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/media?parent=2317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/categories?post=2317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ataspain.com\/en\/wp-json\/wp\/v2\/tags?post=2317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}