# Spain's wealth tax 60% cap: how the joint limit works

URL: https://melso.ai/en/blog/spain-wealth-tax-cap
Published: 2026-10-18 · Updated: 2026-10-18

How Spain's joint income and wealth tax cap works in 2026: the 60% limit, the 80% maximum relief, which income and assets are left out, the solidarity tax, joint filing, non-residents and a worked example with figures.

## What is Spain's wealth tax 60% cap? The short answer

Spain's wealth tax 60% cap stops your wealth tax and your income tax (IRPF) from adding up to more than 60% of your income tax base. If they do, the wealth tax is reduced, by 80% at most: you always pay at least 20% of it. It is set out in article 31 of Law 19/1991.

> [!RESUMEN]
> - Income tax and wealth tax together cannot exceed 60% of your total IRPF taxable bases, general and savings.
> - Gains on selling assets you had held for more than one year are left out, and so is the wealth tax on unproductive assets such as art, jewellery or undeveloped land.
> - The reduction never exceeds 80% of the gross wealth tax. The solidarity tax on large fortunes has its own cap with the same rules.
> - Following the Supreme Court rulings of 29 October and 3 November 2025, non-residents can apply it too.
> - The 2026 cap is worked out with your 2026 income tax and your wealth on 31 December 2026, and it is filed in 2027.

This ceiling is often called the wealth tax shield (escudo fiscal). It mostly helps people with large estates and little income taxed under IRPF. Spain's wealth tax (Impuesto sobre el Patrimonio) is charged on 31 December ([article 29 of the law](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a29)): the 2025 return was filed from 8 April to 30 June 2026, according to the [2025 wealth tax manual of the AEAT](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/principales-novedades.html), Spain's tax agency, and the 2026 return will be filed in 2027, on the dates set by that year's forms order.

## What does article 31 of the Wealth Tax Law say?

[Article 31 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a31), in its current wording since 2007, has two sections. The first sets the ceiling: the gross wealth tax (cuota íntegra), together with the income tax, cannot exceed 60% of the sum of the IRPF taxable bases. It then adds three rules:

1. **Long-term gains do not count.** Gains on selling assets acquired more than one year earlier come out of the savings base, and so does the part of the income tax that relates to them. Dividends from former asset-holding companies (sociedades patrimoniales) that are not taxed in IRPF are added instead.
2. **Unproductive assets do not count.** The share of the wealth tax relating to assets that, by their nature or use, cannot produce income taxable under IRPF is left out.
3. **The reduction has a ceiling.** If the total exceeds 60%, the wealth tax is reduced down to the limit, but the reduction cannot exceed 80%.

The second section covers joint filing, explained below. The law refers to taxpayers "por obligación personal", meaning residents, but the Supreme Court has extended the cap to non-residents.

| Item | Does it count for the cap? | Rule |
|---|---|---|
| IRPF general base (employment, rentals, business) | Yes | Art. 31.Uno |
| Dividends, interest and other investment income | Yes | Savings base |
| Gains on assets held for one year or less | Yes | Savings base |
| Gains on assets held for more than one year, and their tax | No | Art. 31.Uno.a |
| Dividends from former asset-holding companies | Added to the base | Art. 31.Uno.a |
| Wealth tax on productive assets | Yes | Art. 31.Uno |
| Wealth tax on unproductive assets | No, and it is not reduced | Art. 31.Uno.b |
| Main home, above €300,000 | Yes, it is productive | Supreme Court |

## How is the 60% cap calculated, step by step?

The [rules in the AEAT practical manual](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/c-5-determinacion-cuota-ingresar/limite-cuota-integra-cuota-minima-patrimonio/reglas.html) set out the calculation, which is done on the wealth tax return, Form 714 (modelo 714):

1. **Add up your IRPF taxable bases**, general and savings, and subtract gains on assets held for more than one year (box 32 of Form 714).
2. **Work out 60%.** That is the ceiling.
3. **Add up your gross income tax**, national and regional, and subtract the part of the savings tax that relates to those gains (box 35): savings tax ÷ savings base × excluded gains.
4. **Work out the wealth tax that can be reduced.** The unproductive share is their net value × gross wealth tax ÷ taxable base. Subtract it from the gross wealth tax.
5. **Add the results of steps 3 and 4.** If the total does not exceed the ceiling, there is no reduction.
6. **If it does, reduce the wealth tax by the excess**, up to a maximum of 80% of the whole gross wealth tax.

The detail in step 6 matters: the 80% is measured on the whole gross wealth tax, including the share for unproductive assets, as the manual's own example does. That is why the minimum tax is 20% of the gross wealth tax. The cap is applied before regional reliefs, which come after the national ones ([article 33](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a33)).

![Six steps: add up the IRPF bases without gains on assets held for more than one year, work out 60%, add up the income tax without the part relating to those gains, add the wealth tax without the share for unproductive assets, reduce the excess and check that the reduction does not exceed 80% of the gross wealth tax.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/limite-conjunto-irpf-patrimonio/1-steps-e78780a568.png?w=1600&h=1122&m=1&mw=1080&mh=2202 "How the 60% joint cap is calculated")

## Which assets count as unproductive?

The AEAT manual names as clearly unproductive works of art and antiques, jewellery, boats and cars for private use and undeveloped land. What matters is their nature or use on 31 December, even if you let or sell them later, and the AEAT points out that it is a question of fact the tax authorities decide case by case. The value used is the net value: debts linked to those assets, and a proportional share of general debts, are subtracted.

Your main home is not unproductive. In rulings of 11 November 2024 (appeal 2037/2023) and 10 July 2025 (appeal 3711/2023), cited in the same manual, the Supreme Court held that a property can by its nature produce income. The part of its value above the €300,000 exemption counts as productive.

Why it matters: the wealth tax on unproductive assets stays out of the total, but in practice it gets no reduction either. An estate with a lot of art or undeveloped land benefits less from the cap.

## How does the cap work for the solidarity tax on large fortunes?

The temporary solidarity tax on large fortunes (Impuesto Temporal de Solidaridad de las Grandes Fortunas, ITSGF) is national and taxes the net taxable base above €3,000,000, after a €700,000 allowance. It stays in force until wealth taxation is reviewed as part of the reform of regional financing. [Article 3, section twelve](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3), copies the cap: income tax, wealth tax and the solidarity tax together cannot exceed 60% of the IRPF bases, under the same rules as article 31. If they do, the solidarity tax is reduced, by 80% at most. The wealth tax paid is then deducted.

The Council of State, in its [opinion 464/2023](https://www.boe.es/buscar/doc.php?id=CE-D-2023-464) on Form 718 (the order approving the form followed it), set out the pieces: the total includes the adjusted income tax, the gross wealth tax without any adjustment and the solidarity tax without its unproductive share. Because the gross wealth tax usually fills the 60% on its own, with little income the solidarity tax reduction reaches the maximum.

This changes the outcome depending on your region. According to the Ministry of Finance report *Medidas 2026* ([chapter IV](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf)), while the ITSGF exists, Madrid, Andalusia, La Rioja and Murcia, and Cantabria above €3,000,000 of net taxable base, apply a relief equal to the difference between the wealth tax after its cap and the solidarity tax after its own. You pay your region what the solidarity tax would cost and the ITSGF comes to zero. The guide to [wealth tax in Spain by region](/en/blog/wealth-tax-spain-by-region) has the regional detail, and the one on the [solidarity tax](/en/blog/spain-solidarity-tax-large-fortunes) covers Form 718.

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: how much does the cap reduce Elena's tax?

Elena is 63, lives in Toledo and sold the family business years ago. Castilla-La Mancha has passed no wealth tax rules of its own, according to chapter IV of *Medidas 2026*, so the national €700,000 allowance and the national scale apply. Her wealth on 31 December 2026, with no debts:

| Asset | Value | Counts for wealth tax |
|---|---|---|
| Main home | €900,000 | €600,000 (€300,000 exempt) |
| Accumulation investment funds | €5,200,000 | €5,200,000 |
| Listed shares | €1,000,000 | €1,000,000 |
| Deposits and bonds | €2,000,000 | €2,000,000 |
| Works of art | €400,000 | €400,000 (unproductive) |
| **Taxable base** | | **€9,200,000** |

In 2026 she receives €90,000 of interest, coupons and dividends, and redeems fund units she had held for more than one year, with a gain of €150,000. She has no other income.

**Step 1. Wealth tax without the cap.** The net taxable base is €8,500,000 (€9,200,000 minus €700,000). On the [national scale](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a30), she pays €71,362.33 up to €5,347,998.03 and 2.1% on the rest: a gross wealth tax of €137,554.37.

**Step 2. Income tax.** Her savings base is €240,000. With the [savings scale](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a66), from 19% to 30% counting the national and regional parts, and her €5,550 personal allowance, her gross income tax is €54,625.50.

**Step 3. What counts from income tax.** Without the long-term gain, the base is €90,000 and the ceiling, 60%, is €54,000. The tax on that gain is €54,625.50 ÷ €240,000 × €150,000 = €34,140.94, so €20,484.56 counts.

**Step 4. Wealth tax that can be reduced.** The art accounts for €400,000 × €137,554.37 ÷ €9,200,000 = €5,980.62. That leaves €131,573.75.

**Step 5. The reduction.** The total is €20,484.56 + €131,573.75 = €152,058.31, which exceeds the ceiling by €98,058.31. The 80% maximum would be €110,043.50, so it is not reached: her wealth tax comes to €39,496.06. Check: €20,484.56 plus the productive share, €33,515.44, comes to exactly €54,000.

**Step 6. Solidarity tax.** Her gross solidarity tax is €106,108.01. The three taxes are far above €54,000, so it is reduced by the maximum, €84,886.41, leaving €21,221.60. As she has already paid €39,496.06 of wealth tax, the ITSGF comes to zero. In total she pays €54,625.50 of income tax and €39,496.06 of wealth tax: €94,121.56.

![Elena's gross wealth tax is €137,554.37. Her income tax and productive wealth tax exceed the €54,000 ceiling by €98,058.31, so her wealth tax falls to €39,496.06.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/limite-conjunto-irpf-patrimonio/2-breakdown-0e9db3a8e1.png?w=1600&h=782&m=1&mw=1080&mh=1365 "Illustrative example with the 2026 national scale (Castilla-La Mancha). The reduction does not reach the €110,043.50 maximum.")

**What if she lived in Madrid?** Madrid uses the national scale and allowance, so her wealth tax after the cap would also be €39,496.06. Her regional relief would be €39,496.06 − €21,221.60 = €18,274.46: she would pay €21,221.60 of wealth tax to the region and no ITSGF. Without the joint cap she would have paid €106,108.01, the solidarity tax.

![Without the joint cap, Elena would pay €137,554.37 in Toledo and €106,108.01 in Madrid. With the cap she pays €39,496.06 in Toledo and €21,221.60 in Madrid, where the cap works through the solidarity tax.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/limite-conjunto-irpf-patrimonio/3-bars-959842e83e.png?w=1600&h=868&m=1&mw=1080&mh=1467 "Wealth tax plus solidarity tax payable. In Madrid, the regional relief brings wealth tax down to the solidarity tax after its cap.")

Two variations in Toledo show how the cap moves. With €10,000 more in dividends, her income tax would rise to €57,325.50 and her wealth tax to €43,050.42: €6,254.36 more for that €10,000. With only €50,000 of investment income, the excess would go beyond 80% and she would pay the floor, €27,510.87, which is 20% of €137,554.37. The example shows how the rule works, not what you will pay.

## Why does low taxable income matter?

While the cap applies and you have not hit the floor, the income tax that counts plus your productive wealth tax add up to exactly 60% of your base. Each extra euro of base raises the total by about 60 cents, and each euro less lowers it, down to 20% of the gross wealth tax. That is why, for large estates, how much income is taxed each year matters: accumulation funds that pay no distributions, or a company that pays no dividends, keep the base low. And selling at a long-term gain does not raise the ceiling, because that gain does not count.

Choosing between options the law offers is legitimate (Spanish law calls it economía de opción), but there are clear limits:

- **The 20% floor.** However low your income goes, you pay at least that share of the gross wealth tax.
- **The value is still taxed.** Shares in an unlisted company are generally valued at their book value in the last balance sheet ([article 16 of the law](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a16)), which includes the profits it keeps. If the company runs a business, the [family-business exemption](/en/blog/family-business-exemption-spain) may apply, with its own conditions.
- **It defers, it does not exempt.** Dividends and redemptions are taxed in IRPF in the year you receive them.
- **Anti-avoidance rules.** If the transactions are clearly artificial and have no relevant economic effect other than paying less tax, Hacienda can declare a conflict in the application of tax law ([article 15 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a15)) and reassess with interest. If there is a sham, it also imposes a penalty ([article 16](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a16)).

A company needs valid business reasons (managing investments, planning succession, separating risks) and documents to prove them: minutes, an investment policy and why it keeps its profits. The guide to the [family holding company](/en/blog/family-holding-company-spain) covers this.

> [!MELSO]
> Deciding whether to take dividends, keep profits in a company or file jointly means working out income tax, wealth tax and the solidarity tax together and documenting the reasons. At Melso Private, tax advisers model those scenarios with your figures and explain the legal basis, risk and cost of each measure before you decide: [request a conversation](/en/private-wealth#contacto).

## What happens if you file a joint income tax return?

Under section two of article 31, if the family unit opts for joint IRPF filing, the cap is worked out by adding up the gross wealth tax of its members against the bases and income tax of the joint return. The reduction is shared between them in proportion to their wealth tax.

This matters when one spouse holds the wealth and the other has the income: on a joint return, the first spouse's ceiling is measured against the income of both. But joint filing also changes the income tax, so compare the total under both options. You choose every year, all members must be IRPF taxpayers, and you cannot change your choice once the income tax filing period has ended ([article 83 of the Income Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a83)).

## Can non-residents apply the joint cap?

Yes. [Supreme Court judgment 1372/2025 of 29 October](https://www.poderjudicial.es/search/TS/openDocument/0de76b0a987f8dd8a0a8778d75e36f0d/20251113) (ECLI:ES:TS:2025:4849) held that residence does not justify refusing the cap to non-residents: that difference is discriminatory. Judgment 1402/2025 of 3 November confirmed it. The case concerned a Belgian resident who paid 2017 wealth tax on assets in the Balearic Islands. The lower court worked out the cap with the income tax paid in Belgium and granted a refund with interest, and the Supreme Court upheld it on the basis of the free movement of capital.

Hacienda has followed suit. [Order HAC/652/2026](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14011) explains that the 2025 Form 714 no longer limits the calculation to residents, and extends the cap to Form 718, following two rulings of the TEAC (Spain's central tax tribunal) of 18 December 2025, from the 2025 Form 718, whose filing period began on 1 July 2026.

What is still open:

- **Which income to use.** No rule sets it. In the case decided, the income taxed in the country of residence was used, so prepare your tax return and certificate of residence from there.
- **Residents outside the EU.** The Supreme Court based the comparison on the exchange of information between Spain and Belgium. There is no specific ruling for countries without that exchange.
- **Former residents who opted for personal liability.** The AEAT's 2025 manual still says they cannot apply it, because they do not file IRPF.

![If you are tax resident in Spain, you apply the cap. If you are not and you are taxed only on your Spanish assets, you can too, following the 2025 Supreme Court rulings, although no rule says which income to use. If you are a former resident who opted to keep paying under personal liability, the AEAT manual says you cannot.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/limite-conjunto-irpf-patrimonio/4-decision-cbc80430b8.png?w=1600&h=1286&m=1&mw=1080&mh=2256 "Can you apply the joint cap to your wealth tax?")

> [!IMPORTANTE]
> If you are a non-resident and did not apply the cap, you can ask for your wealth tax and solidarity tax self-assessments that are not time-barred to be corrected and for the overpayment to be refunded ([article 120 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a120)). You have four years from the end of the filing period if you paid within it ([articles 66 and 67](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a66)). More in the guide to [wealth tax for non-residents](/en/blog/wealth-tax-non-residents-spain).

## Common mistakes

- **Measuring the 80% on the productive share only.** It is measured on the whole gross wealth tax; the floor is 20% of it.
- **Leaving long-term gains in the calculation.** Take the gain out of the base and its share out of the tax.
- **Treating the main home as unproductive.** The Supreme Court says it is not: the value above €300,000 is productive.
- **Applying the regional relief before the cap.** The cap applies to the gross tax; reliefs come afterwards.
- **Thinking the cap is useless in Madrid.** It works through the solidarity tax and the differential relief.
- **As a non-resident, not claiming it or not documenting your home country's income.** Without that evidence there is no calculation.
- **Setting up structures with no business reason.** The cap gives no protection against articles 15 and 16 of the General Tax Law.

## How Melso helps

Melso Private provides lawful tax planning for people with net wealth from €1 million. Tax advisers work with AI that reads your deeds, returns and statements and models scenarios looking at income tax, wealth tax and the solidarity tax together, and the advisers choose the measures and stand behind them; if you live abroad, we coordinate with your advisers in other countries. You see each measure with its legal basis, risk and cost, and we file the returns we agree on (income tax, wealth tax, solidarity tax, among others) only after you approve the exact version. The first conversation lasts 45 minutes, is free of charge, and we reply within 2 business days: **Request a conversation** at [melso.ai/en/private-wealth](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 joint income and wealth tax cap?

It is a ceiling in article 31 of Law 19/1991: the gross wealth tax plus the gross Spanish income tax (IRPF) cannot exceed 60% of your total IRPF taxable bases, general and savings. If they do, the wealth tax is reduced down to the ceiling, but the reduction never exceeds 80% of that gross wealth tax. It is often called the wealth tax shield (escudo fiscal).

### What is the maximum wealth tax reduction under the 60% cap?

80% of the gross wealth tax (cuota íntegra). That is why you always pay at least 20% of it, however low your income is. The 80% is measured on the whole gross wealth tax, including the part that relates to unproductive assets, as the worked example in the AEAT wealth tax manual shows. The AEAT is Spain's tax agency.

### Which income is left out of the cap?

Gains on selling assets you had held for more than one year are left out, and so is the part of the income tax that relates to them. The general base (employment, rentals, business) counts, and so do dividends, interest and gains on assets held for one year or less. Dividends from former asset-holding companies (sociedades patrimoniales) that are not taxed in IRPF are added to the base.

### What are unproductive assets for the cap?

Assets that, by their nature or use on 31 December, cannot produce income taxable under IRPF. The AEAT lists works of art and antiques, jewellery, boats and cars for private use and undeveloped land. Their share of the wealth tax stays out of the cap calculation and, in practice, gets no reduction. Whether an asset is unproductive is a question of fact.

### Does the main home count as an unproductive asset for the cap?

No. In rulings of 11 November 2024 and 10 July 2025, Spain's Supreme Court held that a property can by its nature produce income, even if it is your home and you do not let it. The part of its value above the €300,000 exemption counts as a productive asset when you work out the cap, and the AEAT manual says the same.

### Does the 60% cap apply to the solidarity tax on large fortunes?

Yes. Article 3 of Law 38/2022 adds up income tax, wealth tax and the solidarity tax and compares them with the same 60% of the IRPF bases, under the rules in article 31. If they exceed it, the solidarity tax is reduced, by 80% at most. The wealth tax paid is then deducted. With little income, the reduction usually reaches the maximum.

### Can non-residents use the joint cap in Spain?

Yes. In rulings of 29 October and 3 November 2025, the Supreme Court held that refusing it to people taxed only on their Spanish assets is discriminatory. Hacienda adapted Form 714 for 2025 and, after two TEAC rulings of 18 December 2025, Form 718. No rule yet says which income to use; in the case decided, the tax paid in the country of residence was used.

### Can I reclaim overpaid tax if I did not apply the cap as a non-resident?

You can ask for your wealth tax and solidarity tax self-assessments that are not time-barred to be corrected and for the overpayment to be refunded. You have four years, counted from the end of the filing period if you paid within it, under articles 66 and 67 of the General Tax Law. You will need to document your income and the tax paid in your country.

### How does the cap work if we file a joint income tax return?

If the family unit opts for joint IRPF filing, the cap is worked out by adding up the gross wealth tax of its members against the bases and income tax of the joint return. The reduction is shared between them in proportion to their wealth tax. You choose the option every year, and you cannot change it once the income tax filing period has ended.

### Does the cap matter in Madrid if the region relieves wealth tax?

Yes, although it works through the solidarity tax. While that tax exists, Madrid replaces its 100% relief with the difference between the wealth tax after its cap and the solidarity tax after its own cap. Above about €3.7 million of net wealth you end up paying what the solidarity tax would cost after the cap. Andalusia, La Rioja, Murcia and Cantabria have similar rules.

## Sources

- [Law 19/1991 of 6 June on Wealth Tax (consolidated text): articles 4, 5, 16, 28, 29, 30, 31, 33 and 37](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392), BOE, accessed 2026-10-18
- [Law 38/2022 of 27 December, article 3: temporary solidarity tax on large fortunes (consolidated text, with the extension in Royal Decree-law 8/2023)](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684), BOE, accessed 2026-10-18
- [Law 35/2006 of 28 November on Personal Income Tax (consolidated text): articles 56, 57, 66, 76, 82 and 83](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, 16, 66, 67 and 120](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-18
- [2025 wealth tax practical manual: cap on the gross tax and minimum tax, rules (boxes 32 and 35, unproductive assets, main home, non-residents who opted for personal liability)](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/c-5-determinacion-cuota-ingresar/limite-cuota-integra-cuota-minima-patrimonio/reglas.html), AEAT, accessed 2026-10-18
- [2025 wealth tax practical manual: main changes (filing period and Supreme Court rulings on the cap for non-residents)](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/principales-novedades.html), AEAT, accessed 2026-10-18
- [Supreme Court judgment 1372/2025 of 29 October, cassation appeal 4701/2023 (ECLI:ES:TS:2025:4849)](https://www.poderjudicial.es/search/TS/openDocument/0de76b0a987f8dd8a0a8778d75e36f0d/20251113), CENDOJ, Spanish judiciary, accessed 2026-10-18
- [Order HAC/652/2026 of 26 June amending Form 718 so that non-residents can apply the cap (TEAC rulings of 18 December 2025 and the change to the 2025 Form 714)](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14011), BOE, accessed 2026-10-18
- [Council of State, opinion 464/2023 of 8 June on Form 718: how the cap on the solidarity tax is calculated](https://www.boe.es/buscar/doc.php?id=CE-D-2023-464), BOE (Council of State), accessed 2026-10-18
- [Tributación autonómica. Medidas 2026, chapter IV: regional wealth tax measures in force (Castilla-La Mancha, Madrid, Andalusia, La Rioja, Murcia and Cantabria)](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf), Ministry of Finance, accessed 2026-10-18