# Spanish wealth tax for non-residents in 2026

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

How non-residents pay Spanish wealth tax in 2026: which assets count, which region's rules apply, how the German, UK and US treaties change the bill, the solidarity tax, the 60% cap, deadlines and a worked example.

## Do non-residents pay wealth tax in Spain? The short answer

Yes. Spain's wealth tax for non-residents covers only what you own in Spain on 31 December, such as property, bank accounts and shares. You deduct €700,000, or the allowance of the region where most of your Spanish value sits, and your tax treaty may take accounts and shares out. Above roughly €3,700,000 net, Spain's solidarity tax on large fortunes can apply too.

> [!RESUMEN]
> - A non-resident is taxed under real (territorial) liability: only on assets and rights located in Spain, minus the debts used to acquire them.
> - Since 11 July 2021 any non-resident can apply the rules of the region where the greatest value of their Spanish assets sits.
> - The treaties with Germany and the UK take your Spanish accounts and shares out of the tax; the US treaty does not cover wealth at all.
> - Since the Supreme Court judgments of 2025, non-residents can also use the 60% cap, although the law does not say how to calculate it for them.
> - You file if there is tax to pay or if your Spanish assets are worth more than €2,000,000. Wealth tax for 2026 is filed in 2027.

You are a non-resident if you do not meet the Spanish income tax (IRPF) residence tests, which this tax borrows ([article 5.Dos of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a5)); our [Spanish tax residency](/en/blog/spanish-tax-residency) guide explains them. This guide follows the rules of the common tax territory; the Basque Country and Navarre have their own (foral) rules.

## Which assets are taxed and which are not?

[Article 5.Uno.b of the Wealth Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a5) (Impuesto sobre el Patrimonio) taxes non-residents on assets and rights located in Spain, or exercisable or to be fulfilled there. Spain calls this **real liability** (obligación real). A resident, by contrast, is taxed on their worldwide wealth.

Since [Law 38/2022](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684), in force from 29 December 2022, unlisted shares in any entity, Spanish or foreign, whose assets are at least 50% Spanish real estate count as located in Spain.

| Item | Taxed for a non-resident? | Rule |
|---|---|---|
| Property in Spain | Yes | Highest of three values: cadastral, value checked by the tax authorities, or acquisition (art. 10) |
| Unlisted shares in companies with at least 50% Spanish real estate | Yes | Art. 5.Uno.b, since Law 38/2022 |
| Spanish bank accounts and shares in Spanish companies | Yes, unless a treaty says otherwise | Art. 5.Uno.b and your country's treaty |
| Securities whose income is exempt for non-residents, such as Spanish government bonds | No | Art. 4.Siete |
| Assets outside Spain | No | Only residents are taxed on them |
| Mortgage or loan used to buy or invest in the Spanish asset | Deducted | Art. 9.Cuatro |
| Mortgage on the Spanish asset used for something else | Not deducted | Supreme Court judgment 167/2023 |

You can only deduct debts used to acquire or invest in your Spanish assets ([article 9.Cuatro](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a9)). The [2025 Wealth Tax manual](https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf) of the AEAT, Spain's tax agency, accepts a personal loan you can show was used to buy the property, and rules out a mortgage on the property used for anything else (Supreme Court judgment 167/2023 of 13 February). And the exemption of up to €300,000 is for your main home as Spanish income tax defines it ([article 4.Nueve](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a4)): a holiday home is taxed on its full value.

## Which region sets your allowance and your rates?

Under the state rules, a non-resident deducts a €700,000 allowance ([article 28](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a28)) and applies the state scale, from 0.2% to 3.5% ([article 30](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a30)). But the [fourth additional provision](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#dacuaa) (disposición adicional 4.ª) gives them the right to apply the rules of the region where the greatest value of the assets and rights taxed in Spain is located.

From 2015 that right was limited to residents of the European Union and the European Economic Area; Law 11/2021 extended it to every non-resident from 11 July 2021, including those living in the UK, the US or Switzerland. According to the AEAT manual it is an option: if you use it, you apply all of that region's rules; if not, the state rules.

These are the rules for the tax due on 31 December 2026 in a selection of regions, from the Ministry of Finance's *[Tributación Autonómica. Medidas 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf)*:

| Rules | Allowance | Rates | General relief |
|---|---|---|---|
| State (if you do not opt) | €700,000 | 0.2% to 3.5% | No |
| Andalusia | €700,000 | State scale while the solidarity tax exists | 100%, limited while the solidarity tax exists |
| Canary Islands | €700,000 | State scale | No |
| Catalonia | €500,000 | 0.21% to 2.75%, and 3.48% above €20,000,000 while the solidarity tax exists | No |
| Valencia region | €2,000,000 (€1,000,000 in 2025) | 0.25% to 3.5% | No |
| Balearic Islands | €3,000,000 | 0.28% to 3.45% | No |
| Madrid | €700,000 | State scale | 100%, limited while the solidarity tax exists |

Valencia's €2,000,000 allowance applies from 11 August 2026. "Limited" means Madrid and Andalusia only relieve the difference between your wealth tax and your solidarity tax: above roughly €3,700,000 net, you pay as wealth tax what the solidarity tax would have charged. All fifteen regions are compared in our guide to [wealth tax by region](/en/blog/wealth-tax-spain-by-region).

> [!IMPORTANTE]
> You do not pick the region: it is the one holding the greatest value of your Spanish assets on 31 December, and it can change if you buy or sell a property. What you decide is whether to apply its rules or the state rules.

## How does your country's tax treaty change the bill?

A double tax treaty can cut back what Spanish law taxes, but only if it covers wealth tax.

- **Germany.** Article 21 of the [2011 treaty](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2012-10212) lets Spain tax property located here (21.1), assets of a permanent establishment (21.2) and shares in companies at least 50% of whose assets are Spanish real estate (21.4). Everything else, such as bank accounts, listed shares or funds, is taxable only in Germany (21.5).
- **United Kingdom.** Article 21 of the [2013 treaty](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2014-5171) follows the same pattern, but shares are taxable in Spain if more than 50% of their value comes from Spanish real estate.
- **United States.** The 1990 treaty covers "taxes on income" only, as the title of the [2013 protocol amending it](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2019-15166) shows. A US resident is taxed in Spain on everything they own here.

![If you live in Germany or the UK, Spain taxes your property and companies holding mostly Spanish property, but not your accounts or other Spanish shares. If you live in the US there is no treaty on wealth and Spain taxes everything located in Spain.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-no-residentes/1-compare-d49f4de638.png?w=1600&h=1214&m=1&mw=1080&mh=2175 "Treaties with Germany (2011) and the UK (2013), article 21. The US treaty covers income only.")

What about the solidarity tax? Its [law](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3) applies "without prejudice" to treaties, and the German and UK treaties extend to "identical or substantially similar" taxes introduced later (article 2.4). But we have found no court ruling or Spanish tax ruling confirming that article 21 applies to the solidarity tax: check it for your case.

## Do non-residents pay the solidarity tax on large fortunes?

Yes. The [Temporary Solidarity Tax on Large Fortunes](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3) (ITSGF) has the same taxpayers as wealth tax, real liability included. It is not devolved to the regions, so none can relieve it, and Royal Decree-law 8/2023 extended it until wealth taxation is reviewed as part of the reform of regional financing.

| For a non-resident | Wealth tax | Solidarity tax |
|---|---|---|
| What it taxes | Assets in Spain (real liability) | The same, with the same valuation rules |
| Allowance | €700,000, or the region's if you opt | €700,000, always |
| Rates | State rates from 0.2% to 3.5%, or regional | 0% up to €3,000,000 of taxable base; then 1.7%, 2.1% and 3.5% |
| When you file | If tax is due or your assets exceed €2,000,000 | Only if tax is due after crediting wealth tax paid |
| Form and window | 714, in spring (2026: 8 April to 30 June) | 718, from 1 to 31 July |
| Representative in Spain | Only with a permanent establishment or if the AEAT requires it | Mandatory if you live outside the EU |
| 60% cap | Yes, since the 2025 judgments | Yes, since the 2025 TEAC decisions |

The representative rule is in article 3.Seis: anyone not resident in the EU appoints, before the filing period ends, a person resident in Spain and notifies the tax office with that person's express acceptance. Residents of European Economic Area states with mutual assistance rules are exempt. More in our [solidarity tax](/en/blog/spain-solidarity-tax-large-fortunes) guide.

## Does the 60% cap apply to non-residents?

[Article 31 of the Wealth Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a31) stops wealth tax plus income tax from exceeding 60% of your income tax base, with a maximum reduction of 80%: you always pay at least 20% of the wealth tax. The law limits it to personal liability.

This is what is confirmed, according to [Order HAC/652/2026](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14011):

- The Supreme Court (judgments 1372/2025 of 29 October, appeal 4701/2023, and 1402/2025 of 3 November, appeal 7626/2023) held that the difference in treatment is "discriminatory" and unjustified.
- Order HAC/277/2026 removed from the 2025 Form 714 the note limiting the cap to personal-liability taxpayers.
- The TEAC, Spain's central tax appeals tribunal (decisions RG 4119/2025 and 5527/2025 of 18 December 2025), applied the same reasoning to the solidarity tax, and the 2025 Form 718 was adapted.

What is still open: the law still refers to Spanish income tax bases and liabilities, which a non-resident does not declare in Spain, and no rule says how their income should be counted. The calculation has to be made and documented case by case. If you paid without the cap, you can ask for the returns to be corrected ([article 120.3 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a120)) within four years of the end of the filing period (articles 66 and 67); as of October 2026, that usually leaves 2022 to 2025 open. More in our guide to the [joint income and wealth tax cap](/en/blog/spain-wealth-tax-cap).

## Illustrative example: Klaus, resident in Germany, with a villa in Mallorca and a flat in Madrid

Klaus is 63, sold his family company and lives in Munich. On 31 December 2026 he owns in Spain:

- A villa in Mallorca bought in 2016 for €3,200,000, with a cadastral value of €1,150,000.
- A flat in Madrid bought in 2021 for €1,300,000, with a cadastral value of €420,000 and an outstanding €300,000 mortgage he took out to buy it.
- €250,000 in an account at a Spanish bank and €400,000 in shares of a listed Spanish company.

He wants to know whether he must file, under which rules and whether the solidarity tax applies. We assume no checked values higher than the purchase prices.

**Step 1. Which assets count.** The treaty with Germany leaves the account and the shares to Germany alone (article 21.5), so only the properties enter the wealth tax, each at the highest of its three values: the villa at €3,200,000 and the flat at €1,300,000.

**Step 2. Which debts he deducts.** The mortgage paid for the flat, so he deducts the €300,000. Taxable base: 3,200,000 + 1,300,000 − 300,000 = €4,200,000.

**Step 3. Which rules apply.** The greatest value is in the Balearic Islands (€3,200,000 against €1,300,000), so he can opt for the Balearic rules. With their €3,000,000 allowance, the taxable base after the allowance is €1,200,000.

**Step 4. The tax.** The Balearic scale gives €3,528.67 on the first €681,869.75 and 1.24% on the remaining €518,130.25: €9,953.49 in total. Under the state rules he would deduct €700,000: a base of €3,500,000 and tax of €39,946.37. Applying the Balearic rules is a right the law gives him.

![The €3,200,000 villa plus the €1,300,000 flat, minus the €300,000 mortgage, give a taxable base of €4,200,000. After the Balearic allowance of €3,000,000, the taxable base is €1,200,000.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-no-residentes/2-breakdown-137ef3d674.png?w=1600&h=910&m=1&mw=1080&mh=1689 "Illustrative example under 2026 rules. The Spanish account and shares are excluded by the treaty with Germany.")

**Step 5. The solidarity tax.** Taxable base of €4,200,000 minus the €700,000 allowance: €3,500,000. The first €3,000,000 is taxed at 0% and the remaining €500,000 at 1.7%: €8,500.00. After crediting the €9,953.49 of wealth tax paid, nothing is due and he does not file Form 718. But if the treaty did not reach the solidarity tax, the account and the shares would come in: a taxable base of €4,850,000, tax of €19,550.00 and €9,596.51 to pay. That is the point to check before July.

**Step 6. Cap and obligations.** The 60% cap could reduce his wealth tax, at most down to 20%: €1,990.70. He files Form 714 in 2027 because tax is due. As an EU resident, he needs no representative unless the AEAT asks for one.

![Under the Balearic rules Klaus pays €9,953.49 of wealth tax. Under the state rules he would pay €39,946.37. If he lived in the United States, with no wealth tax treaty and the Balearic rules, he would pay €20,836.42.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-no-residentes/3-bars-2e06c9fc6b.png?w=1600&h=672&m=1&mw=1080&mh=1188 "Illustrative example for tax due on 31 December 2026, without the 60% cap. It is not what you will pay.")

> [!EJEMPLO]
> If Klaus lived in New York, the account and the shares would be taxed too: a taxable base of €4,850,000, a Balearic base after the allowance of €1,850,000 and tax of €20,836.42. The solidarity tax (€19,550.00) is covered by the wealth tax paid. And as he lives outside the EU and his net wealth exceeds €3,000,000, he is a solidarity tax taxpayer and must appoint a representative in Spain even though that tax comes to zero.

> [!MELSO]
> Working out what your treaty leaves out, which regional rules to apply and whether you must file Form 718 means reading Spanish law alongside your own country's. At [Melso Private](/en/private-wealth#contacto), tax advisers work with AI that reads each country's tax law and treaties, calculate each scenario, and you approve every measure before anything is filed.

## When and how does a non-resident file?

The tax falls due on 31 December ([article 29](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a29)) and is filed the following year:

1. **Check whether you must file:** if tax is due or your Spanish assets are worth more than €2,000,000 ([article 37](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a37)).
2. **File Form 714 online**, which is mandatory, with a digital certificate, Cl@ve Móvil or, if you are an EU citizen, your national eID through eIDAS. The 2025 return was filed from 8 April to 30 June 2026 (by 25 June with direct debit); the 2027 window has not been published yet.
3. **Tick the regional option** if you apply the rules of the region with the greatest value.
4. **File Form 718 if tax is due**, from 1 to 31 July of the following year, also online; with direct debit, by 26 July ([Order HFP/587/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-13800)).
5. **Check the representative rule.** For wealth tax, only with a permanent establishment or if the AEAT requires one; failing to appoint one then is a serious offence with a fixed €1,000 fine ([article 6](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a6)). For the solidarity tax, whenever you live outside the EU.

![The tax falls due on 31 December. The 2025 Form 714 was filed from 8 April to 30 June 2026 and Form 718 from 1 to 31 July 2026. The next due date is 31 December 2026; that year's Form 714 will be filed in 2027 on dates not yet published, and Form 718 from 1 to 31 July 2027.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-no-residentes/4-timeline-299cede887.png?w=1600&h=804&m=1&mw=1080&mh=1911 "Wealth tax and solidarity tax deadlines for non-residents")

> [!CONSEJO]
> For each property, keep the purchase deed showing the price, the IBI (local property tax) bill showing the cadastral value and the deed of the loan that financed it: they decide its value and which debt you can deduct. And if a bank or manager in Spain holds your securities, it is jointly liable for the tax on them (article 6.Tres).

## How much room is there for planning, and where are the limits?

Choosing between options the law itself offers is lawful tax planning (economía de opción): applying or not the rules of the region with the greatest value, documenting what a loan was used for or applying the 60% cap. Shortcuts do not work:

- **A company to "take" the property out of the tax.** If at least 50% of its assets are Spanish real estate, you are taxed on the shares.
- **A debt that does not finance the Spanish asset.** It is not deducted.
- **Transactions with no real business reason.** The AEAT can declare [abuse of the rules](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a15) (conflicto en la aplicación de la norma, article 15 of the General Tax Law) and charge the tax with interest, or a [sham](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a16) (simulación, article 16), with interest and, where applicable, a penalty.

Every decision needs a valid business reason and a paper trail. If you are thinking of moving to Spain, you would be taxed on your worldwide wealth, unless you use the inbound workers' regime (the Beckham Law), which according to the AEAT manual keeps real liability for wealth tax. We cover it in our guide to [moving to Spain with significant wealth](/en/blog/moving-to-spain-tax).

## Common mistakes

- **Thinking a non-resident pays no wealth tax.** You pay on what you own in Spain, and you file if your assets exceed €2,000,000 even when the tax is zero.
- **Thinking Madrid charges nothing.** Above roughly €3,700,000 of net wealth, Madrid's relief only covers the difference with the solidarity tax.
- **Valuing the property at its cadastral value alone.** The highest of three values counts.
- **Applying the main home exemption to a holiday home.** That exemption of up to €300,000 does not apply to a second home.
- **Forgetting Form 718 or the representative.** The solidarity tax has its own July window and, if you live outside the EU, requires a representative in Spain.
- **Assuming the treaty settles everything.** There is no wealth tax treaty with the US, and whether treaties reach the solidarity tax is not confirmed.

## How Melso helps

Melso Private offers lawful tax planning for net wealth from €1 million: AI reads your deeds and statements and cross-checks each country's rules and treaties, and tax advisers review each scenario, choose the measures and stand behind them. You see each measure with its legal basis, risk and cost, and Melso files the agreed returns, such as Spanish wealth tax and the solidarity tax, once you approve the exact version, coordinating with your advisers in your home country. It works in English, Spanish and Catalan, with a fixed written fee proposal, never a percentage of savings: visit [Melso Private](https://melso.ai/en/private-wealth) and click **Request a conversation** (the first one, 45 minutes long, is free).

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

## Frequently asked questions

### Do non-residents pay wealth tax in Spain?

Yes, under what Spain calls real (territorial) liability: only on assets and rights located in Spain or exercisable there, such as property, accounts at Spanish banks or shares in Spanish companies, under article 5 of Law 19/1991. The tax falls due every 31 December. If you live in a country whose treaty with Spain covers wealth taxes, such as Germany or the UK, Spain can only tax your property and whatever else the treaty reserves to it.

### What tax-free allowance does a non-resident get for Spanish wealth tax?

Under the state rules, €700,000, the same as a resident (article 28 of Law 19/1991). But you can opt for the rules of the region where most of the value of your Spanish assets sits, and then you use its allowance: for the tax due on 31 December 2026, for example, €3,000,000 in the Balearic Islands, €2,000,000 in the Valencia region and €500,000 in Catalonia.

### Which region's rules does a non-resident apply?

Those of the region where the greatest value of the assets taxed in Spain is located, under the fourth additional provision (disposición adicional 4.ª) of Law 19/1991. From 2015 this right was limited to residents of the EU and the European Economic Area; since 11 July 2021, under Law 11/2021, it covers every non-resident. It is optional: if you use it, you apply all of that region's rules; if not, the state rules.

### Does a non-resident have to file if there is no tax to pay?

Yes, if the value of their Spanish assets, worked out under the tax's own rules, exceeds €2,000,000, even when the tax comes to zero because of the allowance or a regional relief (article 37 of Law 19/1991). Below that figure, they only file when there is tax to pay. The return is Form 714 (modelo 714), filed online on the electronic portal of the AEAT, Spain's tax agency.

### Do I need a fiscal representative for Spanish wealth tax?

For wealth tax, only if you operate in Spain through a permanent establishment or if the AEAT requires one because of the size and nature of your Spanish assets; failing to appoint one then is a serious offence with a fixed fine of €1,000 (article 6 of Law 19/1991). For the solidarity tax on large fortunes, by contrast, every taxpayer not resident in the EU must appoint a representative resident in Spain before the filing period ends.

### Do non-residents pay Spain's solidarity tax on large fortunes?

Yes, on what they own in Spain and on the same terms as wealth tax. A €700,000 allowance is deducted, the first €3,000,000 of taxable base is taxed at 0% and the rest at 1.7%, 2.1% or 3.5%. Wealth tax actually paid is credited against it, and Form 718 (modelo 718) is only filed, from 1 to 31 July, if something is left to pay.

### Does the 60% income and wealth tax cap apply to non-residents?

Yes. Spain's Supreme Court said so in its judgments of 29 October and 3 November 2025, and the AEAT adapted the 2025 Form 714. The TEAC, Spain's central tax appeals tribunal, applied the same reasoning to the solidarity tax on 18 December 2025. What the law still does not say is how the cap is worked out for someone who files no Spanish income tax return, so do that calculation with a professional.

### Is Spanish property I own through a foreign company taxed in Spain?

Usually yes. Since Law 38/2022, unlisted shares in any entity whose assets are at least 50% Spanish real estate count as located in Spain, and the non-resident is taxed on their value. The treaties with Germany and the UK also let Spain tax those shares. A company set up with no genuine business reason can also be recharacterised as a sham (simulación) or as an abuse of the rules (conflicto en la aplicación de la norma).

### Does it matter whether I live in Germany, the UK or the US?

Yes. The treaties with Germany and the UK cover wealth tax: Spain can tax your property and companies that hold mostly Spanish property, but your Spanish bank accounts and shares are taxed only in your country of residence. The US treaty covers income taxes only, so a US resident is taxed in Spain on everything located in Spain.

### When does a non-resident file Form 714?

In the same window as a resident. The 2025 return was filed from 8 April to 30 June 2026, or by 25 June if you paid by direct debit. The tax due on 31 December 2026 is declared in 2027, on dates that have not been published yet. Form 718 for the solidarity tax is always filed from 1 to 31 July of the year after the tax falls due.

## Sources

- [Law 19/1991 of 6 June on Wealth Tax (consolidated text): articles 4, 5, 6, 9, 10, 28, 29, 30, 31, 37 and fourth additional provision](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392), BOE, accessed 2026-10-18
- [Law 38/2022 of 27 December (consolidated text): article 3, Temporary Solidarity Tax on Large Fortunes, and its extension by Royal Decree-law 8/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684), BOE, accessed 2026-10-18
- [Wealth Tax practical manual 2025: real-liability taxpayers, deductible debts, the joint cap, deadlines and filing of Form 714](https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf), AEAT, accessed 2026-10-18
- [Tributación Autonómica. Medidas 2026, chapter IV: regional wealth tax rules in force in 2026 (updated 23 September 2026)](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf), Ministry of Finance, accessed 2026-10-18
- [Order HAC/652/2026 of 26 June, amending Form 718 after the Supreme Court judgments of 29 October and 3 November 2025 and the TEAC decisions of 18 December 2025](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14011), BOE, accessed 2026-10-18
- [Order HFP/587/2023 of 9 June, approving Form 718 and its filing period (consolidated text)](https://www.boe.es/buscar/act.php?id=BOE-A-2023-13800), BOE, accessed 2026-10-18
- [Spain-Germany double tax treaty on income and capital of 3 February 2011: articles 2 and 21](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2012-10212), BOE, accessed 2026-10-18
- [Spain-United Kingdom double tax treaty on income and capital of 14 March 2013: articles 2 and 21](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2014-5171), BOE, accessed 2026-10-18
- [Protocol of 14 January 2013 amending the Spain-United States treaty with respect to taxes on income of 22 February 1990](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2019-15166), 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