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What it is

Wealth tax temporarily brought back for 2011 and 2012

BOE step 7 of 7 · Passed

It is a royal decree-law. It was introduced on 19 September 2011. Introduced by: Gobierno.

Official title: Royal Decree-Law 13/2011, of September 16, restoring the Wealth Tax on a temporary basis.

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Source: Congreso de los Diputados, file 130/000050· updated 11 Nov

Automatic summary, not yet reviewed

  1. The Wealth Tax (Impuesto sobre el Patrimonio), effectively abolished since 2008, is brought back. It applies only to 2011 and 2012, with tax returns due in 2012 and 2013.
  2. The main home is exempt up to 300,000 euros and the general minimum exemption rises to 700,000 euros, unless the Autonomous Community sets a different amount. This excludes middle-sized estates.
  3. Non-residents must appoint a representative in Spain before the tax agency when required. Failing to do so is a serious offense with a 1,000 euro fine, doubled if repeated.
  4. From January 1, 2013, a 100 percent rebate on the tax bill applies again, making the tax ineffective in practice, and the added articles on representatives and tax returns are repealed.

Who it affects

  • People with large estates in Spain: Must file a return if their tax bill comes out payable or if their assets and rights exceed 2,000,000 euros.
  • Taxpayers not resident in Spain: Must appoint a representative in Spain when the tax agency requires it and may pay the debt with assets of Spanish historical heritage.
  • Autonomous Communities: Regain their regulatory powers over the tax and receive the revenue, which adds to their funding.
  • Taxpayers with assets in Ceuta and Melilla: Can apply a 75 percent rebate on the tax bill for assets located in Ceuta and Melilla.

Words worth knowing

Devengo
The moment the obligation to pay the tax arises; here, December 31, 2011 and December 31, 2012.
Mínimo exento
Minimum exemption: an amount deducted from the estate before calculating the tax, so only what exceeds it is taxed.
Base liquidable
The taxable base (the calculated estate) after applying reductions, such as the minimum exemption.
Autoliquidación
Self-assessment: a return where taxpayers themselves calculate what they owe and pay it.
Bonificación
Rebate applied to the tax bill, that is, to the amount that would otherwise be due.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced19 September 2011Someone registers the text in the Congreso.
  2. Admitted20 September 2011The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsno dateGroups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenary20 September 2011All 350 deputies vote.
  6. Senateno dateThe Senate can pass it, amend it or veto it.
  7. BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 4 official steps on a timeline
Sept 201111. 19 September 2011: Presentación22. 20 September 2011: Calificación33. 20 September 2011: Pleno Convalidación desde 20/09/2011 hasta 22/09/201144. 22 September 2011: Concluido - (Convalidado) desde 22/09/2011 hasta 29/09/2011

Was there a plenary vote?

We have no plenary vote linked to this law in the Congreso’s data.

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Published in the BOE: Royal Decree-Law 13/2011, of 16 September, restoring the Wealth Tax, with a temporary character.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

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