# Spain's solidarity tax 2026: who pays and Form 718

URL: https://melso.ai/en/blog/spain-solidarity-tax-large-fortunes
Published: 2026-10-18 · Updated: 2026-10-18

How Spain's solidarity tax on large fortunes works in 2026: who pays, the €700,000 allowance, 1.7% to 3.5% bands, the 60% cap, what Madrid and other regions do, non-residents, Form 718 and a worked example with €8M.

## What is Spain's solidarity tax and who pays it?

Spain's solidarity tax on large fortunes is a state tax paid by people whose net wealth, after a €700,000 allowance, is above €3,000,000. It is charged at 1.7%, 2.1% and 3.5% in bands, it deducts the wealth tax already paid, and it is filed on Form 718 in July.

> [!RESUMEN]
> - It is charged on the taxable base above €3,000,000. With the €700,000 allowance, it starts above €3,700,000 of net taxable wealth on 31 December.
> - The wealth tax paid is deducted. In Madrid, Andalusia, La Rioja and Cantabria the region collects that amount through the wealth tax and Form 718 usually comes to zero, but you still pay.
> - Income tax, wealth tax and solidarity tax together cannot exceed 60% of your income tax bases; the reduction is at most 80% of the liability.
> - The 2026 tax accrues on 31 December 2026 and, if anything is payable, is filed in July 2027.
> - From the 2025 return, non-residents can also apply the 60% cap (Order HAC/652/2026).

Its official name is Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF), the "temporary solidarity tax on large fortunes". [Article 3 of Law 38/2022](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3) created it as a direct, personal tax "complementary to the wealth tax" (Impuesto sobre el Patrimonio). Unlike the wealth tax, it is not devolved to Spain's regions (comunidades autónomas): the State sets and collects it. In the Basque Country and Navarre, it depends on what is agreed under their own tax regimes.

## Is it still in force in 2026, and why does it exist?

The law created it for the first two years in which it accrued, 2022 and 2023. [Additional provision five of Royal Decree-law 8/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-26452#da-5) extended it until "wealth taxation is reviewed in the context of the reform of the regional financing system". So it has no end date. As of 18 October 2026, the consolidated text in the BOE (Spain's Official State Gazette) shows no change after December 2023, so it also accrues on 31 December 2026.

The same Royal Decree-law made it clear, with effect from the start, that the €700,000 allowance applies to every taxpayer, resident or not.

The tax aims to raise more from those who hold more and to "reduce the differences" between regions, because several had cut the wealth tax to zero with tax relief. The Madrid regional government challenged it, and the Constitutional Court dismissed the challenge in full in [ruling 149/2023 of 7 November](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2023-25631): it found no breach of regional financial autonomy, legal certainty or the ability-to-pay principle. Four judges signed a dissenting opinion.

## Who has to pay it: residents and non-residents

The taxpayers are the same as for the wealth tax, under [article 5 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a5):

- **Spanish tax residents:** on their worldwide net wealth, wherever it is.
- **Non-residents:** only on assets and rights located in Spain. This includes unlisted shares in entities whose assets are at least 50% Spanish real estate.
- **People under the inbound workers' regime (the "Beckham Law"):** although resident in Spain, they pay wealth tax as non-residents do ([article 93 of the personal income tax law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a93)), so for this tax too only what they hold in Spain counts.

Each person is taxed separately. In a marriage, each spouse is a taxpayer with their own allowance, and community property (bienes gananciales) is attributed half to each, unless another share is proven ([article 7 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a7)).

The exemptions are the same as for the wealth tax ([article 4](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a4)). For large estates, the ones that matter most are the main home up to €300,000, pension plan rights and holdings in a family business that meet the conditions in article 4.Ocho.

If you do not live in the EU (or in an EEA country with a tax assistance agreement with Spain), you must appoint a representative resident in Spain before the filing deadline ends (article 3.Seis of Law 38/2022).

> [!IMPORTANTE]
> From the 2025 return, non-residents can also apply the 60% cap on Form 718. [Order HAC/652/2026](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14011) changed the form after Supreme Court rulings 1372/2025 of 29 October and 1402/2025 of 3 November, which held that denying the cap to non-residents in the wealth tax was discriminatory, and after decisions of the TEAC, the central tax appeals board, of 18 December 2025, which applied the same reasoning to the solidarity tax. If you paid earlier years without applying it, check with a professional whether to ask for those returns to be corrected.

For the wealth tax, non-residents can apply the rules of the region where most of their Spanish assets, by value, are located ([additional provision four of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#dacuaa)). See our guide to the [wealth tax for non-residents](/en/blog/wealth-tax-non-residents-spain).

## How is it calculated? Base, bands and rates

It follows the wealth tax rules up to the base and then has its own scale:

1. **Tax base (base imponible).** The value of your assets and rights on 31 December, minus debts, leaving out exempt assets. Values follow wealth tax rules: for example, a property counts at the highest of its cadastral value, the value checked by the tax authorities for other taxes, or its purchase price ([article 10 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a10)).
2. **Taxable base (base liquidable).** Subtract the €700,000 allowance (article 3.Nueve of Law 38/2022).
3. **Gross liability (cuota íntegra).** Apply the scale in article 3.Once.
4. **60% cap.** If your income tax, wealth tax and solidarity tax liabilities exceed 60% of your income tax bases, the solidarity tax is reduced, by 80% at most.
5. **Amount payable.** Deduct the wealth tax actually paid for the year and, where relevant, the deduction for taxes paid abroad.

This is the scale, unchanged since 2022:

| Taxable base from | Up to | Rate | Cumulative tax at the start of the band |
|---|---|---|---|
| €0 | €3,000,000.00 | 0% | €0 |
| €3,000,000.00 | €5,347,998.03 | 1.7% | €0 |
| €5,347,998.03 | €10,695,996.06 | 2.1% | €39,915.97 |
| €10,695,996.06 | And above | 3.5% | €152,223.93 |

Each rate applies only to the part of the base that falls in its band. With a taxable base of €4,000,000, the gross liability is €17,000 ((4,000,000 − 3,000,000) × 1.7%). Above €3,000,000, the rates match the state wealth tax scale ([article 30 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a30)); the difference is that the first €3,000,000 is taxed at 0%.

![Five steps: add up net wealth on 31 December with the wealth tax exemptions, subtract the €700,000 allowance, apply the scale of 0% up to €3,000,000 and 1.7%, 2.1% and 3.5% above it, apply the 60% cap with a maximum reduction of 80%, and deduct the wealth tax paid.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-grandes-fortunas/1-steps-89a84d7396.png?w=1600&h=1168&m=1&mw=1080&mh=1935 "How Spain's solidarity tax is calculated")

## What is the 60% cap and when does it reduce the tax?

[Article 3.Doce of Law 38/2022](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3) says that the solidarity tax liability, added to your income tax (IRPF) and wealth tax liabilities, cannot exceed 60% of the sum of your income tax bases. If it does, the solidarity tax is reduced down to the cap, but the reduction cannot exceed 80%. You always pay at least 20% of the gross liability.

The wealth tax cap rules apply ([article 31 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a31)):

- Gains from selling assets you had held for more than one year do not count, nor does the income tax on them.
- The part of the liability on assets that by their nature or use cannot produce taxable income does not count (works of art, jewellery, leisure boats, undeveloped land). The AEAT, Spain's tax agency, notes in its [wealth tax practical manual 2025](https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf) that, according to the Supreme Court, the main home is not an unproductive asset.
- Certain dividends from former holding companies (sociedades patrimoniales) that were not taxed in the IRPF are added back.

The cap matters most when wealth is large and taxable income is low. More detail in our guide to the [joint income and wealth tax cap](/en/blog/spain-wealth-tax-cap).

## How have Madrid, Andalusia and other regions responded?

The solidarity tax was designed so that wealth tax paid is deducted from it. Several regions that gave 100% wealth tax relief changed their rules so that they collect that amount themselves instead of the State. According to the Ministry of Finance's [Tributación autonómica. Medidas 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf) and the AEAT manual, these are the rules while the solidarity tax exists:

| Region | General wealth tax rule | If your taxable base is above €3,000,000 |
|---|---|---|
| Madrid | 100% relief since 2009 | Relief becomes the difference between the wealth tax and the solidarity tax, both after the 60% cap. You pay the region what you would pay the State |
| Andalusia | 100% relief | Same difference rule. According to the AEAT, no wealth taxpayer in Andalusia has to file the solidarity tax |
| La Rioja | 100% relief since 2025 | Same difference rule |
| Cantabria | 100% relief since 2024 | It does not apply; difference relief instead |
| Murcia | No general relief | Difference relief |
| Galicia | 50% relief | Reduced by what would be payable in solidarity tax, never below zero |
| Catalonia | €500,000 allowance and its own scale | Adds a band for bases above €20,000,000 at 3.48% |
| Other regions | Their own rules | Wealth tax paid is deducted from the solidarity tax; if it covers it, Form 718 comes to zero |

In practice: in Madrid, "no wealth tax" holds only while your taxable base stays at or below €3,000,000. Above that you pay, even though the money goes to the region. Moving to another region within common-regime Spain does not avoid the solidarity tax either, because it is a state tax. The other regional rules are in our guide to the [wealth tax by region](/en/blog/wealth-tax-spain-by-region).

To run your own figures with each region's 2026 rules, use the [Spain wealth tax calculator](/en/private-wealth/wealth-tax-calculator).

## Illustrative example: €8 million in Madrid

Carmen is 63 and lives in Madrid. On 31 December 2026 her wealth is:

- Main home valued at €1,300,000, of which €300,000 is exempt: €1,000,000 counts.
- Portfolio of investment funds and shares: €5,800,000.
- Two rented flats: €900,000.
- Bank deposits: €300,000.
- No debts and no unproductive assets such as art or jewellery.

Her net taxable wealth is €8,000,000. Most of the portfolio is in accumulating funds, so her 2026 income tax return will show tax bases of €100,000 (€60,000 general base and €40,000 savings base, from interest and dividends). We assume an income tax gross liability of €25,000. Carmen wants to know what she will pay in wealth tax and solidarity tax.

**Step 1. Taxable base.** 8,000,000 − 700,000 = €7,300,000. Madrid applies the same allowance for the wealth tax, so the base is the same in both taxes.

**Step 2. Gross liabilities.** Solidarity tax: €39,915.97 from the first band plus (7,300,000 − 5,347,998.03) × 2.1% = €40,992.04. Total, €80,908.01. Wealth tax, with the state scale that Madrid applies: €112,354.37.

**Step 3. 60% cap on the wealth tax.** The cap is 60% of €100,000: €60,000. Income tax plus wealth tax come to €137,354.37, so the wealth tax falls by €77,354.37, less than the 80% limit (€89,883.50). It ends at €35,000.00.

**Step 4. 60% cap on the solidarity tax.** Adding the solidarity tax as well, the excess over €60,000 is at least €80,908.01: the whole liability. The reduction stops at the 80% limit: €64,726.41. The solidarity tax after the cap is €16,181.60, 20% of the gross amount.

**Step 5. Madrid's relief.** Madrid relieves the difference between the two liabilities after the cap: 35,000.00 − 16,181.60 = €18,818.40. Carmen pays €16,181.60 in wealth tax on Form 714.

**Step 6. Form 718.** €16,181.60 of liability minus €16,181.60 of wealth tax paid: zero. Nothing is payable, so she does not have to file it.

![Carmen, resident in Madrid with a taxable base of €7,300,000, has a gross solidarity tax liability of €80,908.01. The 60% cap reduces it by €64,726.41 and €16,181.60 of wealth tax paid is deducted: Form 718 comes to zero.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-grandes-fortunas/2-breakdown-155f06ece6.png?w=1600&h=906&m=1&mw=1080&mh=1602 "Illustrative example, 2026 tax year, with an assumed income tax liability of €25,000 and income tax bases of €100,000.")

With the same wealth and income in a region applying the state rules with no relief, Carmen would pay the €35,000.00 of wealth tax after the cap, and Form 718 would also come to zero because what she paid exceeds €16,181.60. And if in Madrid her income were high enough for the cap not to apply, she would pay the full solidarity tax liability through the wealth tax: €80,908.01.

![With €8,000,000 of net taxable wealth, Carmen pays €16,181.60 in Madrid with income of €100,000, €35,000.00 in a region with no relief and the same income, and €80,908.01 in Madrid if the 60% cap did not apply.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-grandes-fortunas/3-bars-28da11c27c.png?w=1600&h=818&m=1&mw=1080&mh=1308 "Illustrative example, 2026 tax year. Wealth tax plus solidarity tax; income tax not included.")

The example shows how the rules work, not what you will pay: the real figure depends on how each asset is valued, on your income tax and on your region.

> [!MELSO]
> The 60% cap means cross-checking your income tax, wealth tax and Form 718, and in Madrid the difference relief too. At Melso Private, AI works out those scenarios from your returns and tax advisers review them with you before anything is filed: [request a conversation](/en/private-wealth#contacto).

## When and how is Form 718 filed?

[Order HFP/587/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-13800) approved Form 718 (modelo 718) and set its rules:

- **Deadline:** 1 to 31 July of the year after the tax accrues; the 2025 return was filed in July 2026. If you pay by direct debit, the filing window closes a few days earlier.
- **Method:** online only, on the AEAT's electronic portal (sede electrónica).
- **Who files:** only those with an amount payable after deductions and relief (article 3.Diecinueve of Law 38/2022). If it comes to zero, you do not file.
- **Order:** the wealth tax return (Form 714) comes first; for 2025 it was due by 30 June 2026, according to the AEAT manual. Form 718 asks for that return's receipt number and deducts what you paid on it.

For 2026, the tax accrues on 31 December 2026 and Form 718 is due in July 2027. 31 July 2027 falls on a Saturday: check the final date in the AEAT's 2027 taxpayer calendar when it is published.

The wealth tax has its own filing duty: you file if something is payable or if your assets and rights are worth more than €2,000,000, even when nothing is due ([article 37 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a37)). So you will file Form 714 even when Form 718 comes to zero.

![If your taxable base is not above €3,000,000, you do not pay the solidarity tax. If it is and your region collects the difference through the wealth tax, as Madrid, Andalusia, La Rioja, Cantabria or Murcia do, Form 718 usually comes to zero. Otherwise you file in July only when the wealth tax paid does not cover the liability.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-grandes-fortunas/4-decision-90513a3a0a.png?w=1600&h=2010&m=1&mw=1080&mh=3123 "Do you have to file Form 718?")

## What planning options exist, and what are their limits?

Choosing between options the law offers is lawful tax planning, what Spanish law calls economía de opción. It has two limits the tax authorities (Hacienda) enforce: the general anti-avoidance rule (conflicto en la aplicación de la norma), for "notoriously artificial" transactions with no relevant effect other than the tax saving ([article 15 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a15)), and sham transactions (simulación, [article 16](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a16)). The most common options for this tax are:

- **The family business exemption.** Holdings exempt from the wealth tax are exempt here too. The entity must not mainly manage a portfolio of securities or property, you need at least 5% (or 20% with your family), and you must hold a management role paid with more than 50% of your employment and business income. It needs a real business, accounts that reflect it and valid economic reasons. More in [family business and the wealth tax exemption](/en/blog/family-business-exemption-spain) and [family holding companies in Spain](/en/blog/family-holding-company-spain).
- **The 60% cap.** It depends on your taxable income and on which assets are productive. Rearranging income only to trigger the cap, with no other reason, is exactly what article 15 allows Hacienda to recharacterise.
- **Residence.** Moving to another region does not avoid the solidarity tax, which is a state tax. Leaving Spain would mean paying only on your Spanish assets, but it can trigger Spain's exit tax and the move must be real and provable.

> [!CONSEJO]
> Any measure must be in place and documented before 31 December, when the tax accrues. Keep the valuation of each asset at that date and the documents that prove the conditions of each exemption.

## Common mistakes with the solidarity tax

- **Thinking you pay nothing in Madrid.** Above €3,000,000 of taxable base, Madrid collects through the wealth tax what the solidarity tax would charge. Only the recipient changes.
- **Confusing the €3,000,000 with total wealth.** The threshold is the taxable base: net taxable wealth minus €700,000, after exemptions such as the main home up to €300,000.
- **Filing Form 718 in April or June.** Its window is July, after the wealth tax.
- **Valuing property only at cadastral value.** The highest of three values counts: cadastral, checked by Hacienda, or purchase price.
- **Not working out the 60% cap.** With low taxable income, it can cut the liability by up to 80%.
- **Not applying the cap as a non-resident.** From the 2025 return, Form 718 allows it. And if you live outside the EU, remember to appoint a representative.

## How Melso helps

Melso Private works with net wealth from €1 million: AI that reads each country's tax law works out how your income tax, wealth tax and solidarity tax fit together, and tax advisers review each scenario, choose the measures and stand behind them. Once you approve the exact version, Melso files the agreed returns, such as the wealth tax and the solidarity tax. The first conversation lasts 45 minutes, is free and ranges are enough, not exact figures; afterwards you get a fixed written fee proposal, never a percentage of savings. [Request a conversation](https://melso.ai/en/private-wealth).

> This article is for information only and does not replace professional advice for your case. Last reviewed: 18 October 2026.

## Frequently asked questions

### What is Spain's solidarity tax on large fortunes?

It is the Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF), created by article 3 of Law 38/2022. It is a state tax, not devolved to the regions, and it complements the wealth tax (Impuesto sobre el Patrimonio): it taxes the part of your taxable base above €3,000,000 and lets you deduct the wealth tax paid for the same year. It applies in common-regime Spain; the Basque Country and Navarre have their own regimes.

### How much wealth do you need before the solidarity tax applies?

It applies when the taxable base (base liquidable) exceeds €3,000,000. That base is your net taxable wealth on 31 December minus a €700,000 allowance, so the tax starts above €3,700,000 of net taxable wealth. Because your main home is exempt up to €300,000, if it is worth that much or more, the threshold is roughly €4,000,000 of total net wealth.

### What are the solidarity tax rates in 2026?

The same as since 2022, because the law has not changed. On the taxable base: 0% up to €3,000,000; 1.7% from €3,000,000 to €5,347,998.03; 2.1% up to €10,695,996.06, and 3.5% above that. Each rate applies only to the slice that falls in its band. With a taxable base of €4,000,000, the gross liability is €17,000, before the 60% cap and the deduction of wealth tax paid.

### When is Form 718 filed?

From 1 to 31 July of the year after the tax accrues, online only, under Order HFP/587/2023; if you pay by direct debit, the window closes a few days earlier. The 2025 return was filed in July 2026 and the 2026 return is due in July 2027. It comes after the wealth tax return (Form 714), because Form 718 deducts what you paid there and asks for that return's receipt number.

### Do you pay the solidarity tax if you live in Madrid?

Above €3,000,000 of taxable base, yes, though usually not to the State. While the solidarity tax exists, Madrid replaces its 100% wealth tax relief with relief equal to the difference between the wealth tax and the solidarity tax, both after the 60% cap. You pay on Form 714 what you would have paid in solidarity tax, and Form 718 comes to zero.

### Can you deduct the wealth tax from the solidarity tax?

Yes. Article 3.Quince of Law 38/2022 lets you deduct from the solidarity tax the wealth tax for the same year that you actually paid. What counts is the amount really paid, after regional relief, not the theoretical liability. If the wealth tax paid equals or exceeds the solidarity tax after the 60% cap, nothing is payable and you do not have to file Form 718.

### What is the 60% cap on the solidarity tax?

Your income tax (IRPF), wealth tax and solidarity tax liabilities together cannot exceed 60% of the sum of your income tax bases. If they do, the solidarity tax is reduced, but by no more than 80%, so you always pay at least 20% of the liability. Gains from selling assets held for more than one year do not count, nor does the part of the liability on unproductive assets.

### Do non-residents pay the solidarity tax?

Yes, on assets and rights located in Spain, with the same €700,000 allowance since Royal Decree-law 8/2023 made it clear. From the 2025 return, Form 718 also lets them apply the 60% cap, following Supreme Court rulings of October and November 2025 and decisions of the TEAC, the central tax appeals board, in December 2025. Non-residents living outside the EU must appoint a representative in Spain.

### Is the solidarity tax still in force in 2026?

Yes. It was created for 2022 and 2023, but Royal Decree-law 8/2023 extended it until wealth taxation is reviewed as part of the reform of regional financing. As of 18 October 2026, that review has not changed the tax, so it accrues on 31 December 2026. The Constitutional Court upheld it in ruling 149/2023.

### How are married couples taxed under the solidarity tax?

Each spouse is a separate taxpayer, with their own €700,000 allowance and their own rate scale. Community property (bienes gananciales) is attributed half to each spouse, unless another share is proven. If you file a joint income tax return, the 60% cap is calculated by adding up both spouses' liabilities and the reduction is shared in proportion to each one's liability.

## Sources

- [Law 38/2022 of 27 December, article 3: temporary solidarity tax on large fortunes (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684), BOE, accessed 2026-10-18
- [Law 19/1991 of 6 June on the wealth tax (consolidated text): articles 4, 5, 7, 10, 28, 30, 31, 37 and additional provision four](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392), BOE, accessed 2026-10-18
- [Royal Decree-law 8/2023 of 27 December: article 17 (allowance for all taxpayers) and additional provision five (extension of the tax)](https://www.boe.es/buscar/act.php?id=BOE-A-2023-26452), BOE, accessed 2026-10-18
- [Order HFP/587/2023 of 9 June approving Form 718 and its filing place, method and deadlines (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-2023-13800), BOE, accessed 2026-10-18
- [Order HAC/652/2026 of 26 June amending Form 718 so that non-residents can apply the liability cap](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14011), BOE, accessed 2026-10-18
- [Constitutional Court ruling 149/2023 of 7 November (constitutional challenge 616-2023)](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2023-25631), BOE, accessed 2026-10-18
- [Tributación autonómica. Medidas 2026 (regional tax measures), chapter I, updated 23 September 2026: wealth tax](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf), Ministry of Finance (Hacienda), accessed 2026-10-18
- [AEAT wealth tax practical manual 2025: liability cap and regional relief](https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf), AEAT, accessed 2026-10-18
- [Law 35/2006 of 28 November on personal income tax (consolidated text): article 93, inbound workers' regime and wealth tax on Spanish assets only](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), BOE, accessed 2026-10-18
- [Law 58/2003 of 17 December, General Tax Law (consolidated text): articles 15 and 16](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-18