# Wealth tax in Spain 2026: allowances and rates by region

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

Spain's wealth tax for 2026 in all 15 common-regime regions: tax-free allowance, rates and relief from official sources, how the solidarity tax fits in, who must file, the 60% cap and one estate compared in Madrid, Catalonia and Valencia.

## How much wealth tax do you pay in Spain in 2026?

Spain's wealth tax for 2026 is charged on what you own on 31 December 2026 and filed in 2027. National law sets a €700,000 tax-free allowance, but each region changes it: Catalonia taxes from €500,000, Valencia from €2,000,000, and Madrid, Andalusia or Murcia only above €3,700,000.

> [!RESUMEN]
> - The 2026 tax is based on your net wealth on 31 December 2026 and filed in 2027; the 2025 return was filed from 8 April to 30 June 2026.
> - The general allowance is €700,000, and your main home is exempt up to €300,000. Catalonia and Extremadura lower the allowance to €500,000; Valencia raises it to €2,000,000 and the Balearic Islands to €3,000,000.
> - In Madrid, Andalusia, Cantabria, La Rioja and Murcia you pay nothing up to €3,700,000 of net wealth; above it you pay your region what the solidarity tax on large fortunes would cost. In Extremadura that amount goes to the State.
> - You must file if you have tax to pay or if your assets are worth more than €2,000,000, counting exempt ones, even when the tax is zero.
> - Income tax and wealth tax together cannot exceed 60% of your income tax base, but the wealth tax reduction never goes beyond 80%.

The figures come from the Ministry of Finance (Hacienda) report [Tributación autonómica. Medidas 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf), updated on 23 September 2026, and cover the 15 regions (comunidades autónomas) under the common regime. The Basque Country and Navarre have their own foral wealth tax, and in Ceuta and Melilla the tax on assets located there is relieved by 75% ([article 33 of Law 19/1991](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a33)).

## Which rules are the same across Spain?

[Law 19/1991 on Wealth Tax](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392) (Impuesto sobre el Patrimonio) is national, but the tax is devolved: each region changes the allowance, the scale and the relief. Everything else is common:

- **Who pays.** If you are tax resident in Spain, you pay on all your wealth, wherever it is (personal liability, obligación personal); if not, only on what is in Spain (real liability, obligación real), under [article 5](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a5).
- **Which day counts.** The tax accrues on 31 December ([article 29](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a29)): what you own that day counts, not the average over the year.
- **What is deducted.** Exempt assets, charges and your debts.
- **Default allowance.** €700,000 if your region sets no other ([article 28](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a28)).
- **Default scale.** From 0.2% to 3.5%, in eight brackets ([article 30](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a30)). The 3.5% rate applies from €10,695,996.06 of net taxable base (base liquidable, the base after the allowance).

### The exemptions that matter most

[Article 4](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a4) leaves out of the tax, among others:

| Exemption | Limit or condition |
|---|---|
| Main home | Up to €300,000 of its value |
| Pension plans and retirement insurance | No cap on the amount |
| Household contents | Not jewellery, luxury furs, vehicles, boats or art |
| Assets of your business activity | If you run it habitually, personally and directly and it is your main source of income |
| Shares in a family business | At least 5% (or 20% with your family), a management role paid more than 50% of your employment and business income, and a company that does more than manage investments |

The family-business exemption only covers the value of the assets needed for the business, and it has to reflect reality: a company that only holds investments does not qualify, and a structure set up just to fit the exemption can be recharacterised as a conflict in the application of tax law or a sham ([articles 15 and 16 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a15)). We cover it in the guide to the [family-business exemption](/en/blog/family-business-exemption-spain).

### The 60% joint cap

Under [article 31](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a31), if you are resident in Spain, your wealth tax and Spanish personal income tax (IRPF) together cannot exceed 60% of your IRPF taxable bases. Gains on assets held for more than one year are left out, and so is the wealth tax on assets that produce no income for IRPF.

If you exceed it, the wealth tax is reduced, by 80% at most: if your wealth tax is €50,000 and the cap would bring it down to €5,000, you pay €10,000. Following the Supreme Court rulings of 29 October and 3 November 2025, the cap also applies to non-residents, according to the [AEAT 2025 wealth tax manual](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/principales-novedades.html) (the AEAT is Spain's tax agency). The details are in the guide to the [joint income and wealth tax cap](/en/blog/spain-wealth-tax-cap).

### Who has to file?

[Article 37](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a37) requires a return, Form 714 (modelo 714), in two cases: if you have tax to pay, or if your assets and rights are worth more than €2,000,000. For that second figure, the [AEAT manual](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/c-1-campana-declaracion-i-patrimonio/quienes-estan-obligados-presentar-declaracion-ip.html) makes clear that all your assets count, exempt or not, and that debts are not deducted.

![You file Form 714 if you have tax to pay after your region's relief. If not, you still file when your assets and rights are worth more than €2,000,000, counting exempt assets and without deducting debts. If neither applies, you do not file.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-comunidades/1-decision-640620e80b.png?w=1600&h=1342&m=1&mw=1080&mh=2346 "Source: article 37 of Law 19/1991 and the AEAT 2025 wealth tax practical manual.")

> [!CONSEJO]
> If your region relieves the tax and your assets exceed €2,000,000, file Form 714 anyway. Keep the year-end balance and portfolio statements as at 31 December each year: you need them for this return and for the solidarity tax.

## What is the allowance and the scale in each region?

This is the position for the tax accruing on 31 December 2026, according to [chapter IV of Medidas 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf), which sets out each region's scale and law. Whatever a region does not regulate follows the national rule.

| Region | Allowance | Scale | General relief | With the solidarity tax |
|---|---|---|---|---|
| Andalusia | €700,000 (national) | 0.2% to 3.5% (national) | 100% | Differential |
| Aragon | €700,000 | 0.2% to 3.5% (national) | No | General rule |
| Asturias | €700,000 (national) | 0.22% to 3% | No | General rule |
| Balearic Islands | €3,000,000 | 0.28% to 3.45% | No | General rule |
| Canary Islands | €700,000 | 0.2% to 3.5% (national) | No | General rule |
| Cantabria | €700,000 | 0.24% to 3.03% | 100% | Differential above €3,000,000 of net taxable base |
| Castilla-La Mancha | €700,000 (national) | 0.2% to 3.5% (national) | No | General rule |
| Castilla y León | €700,000 (national) | 0.2% to 3.5% (national) | No | General rule |
| Catalonia | €500,000 | 0.21% to 2.75%, and 3.48% above €20,000,000 | No | General rule; the 3.48% only applies with the ITSGF |
| Valencian Community | €2,000,000 | 0.25% to 3.5% | No | General rule |
| Extremadura | €500,000 | 0.3% to 3.75% | 100% | No special rule: the ITSGF goes to the State |
| Galicia | €700,000 | 0.2% to 3.5% | 50% | The 50% is reduced by any ITSGF you would owe |
| La Rioja | €700,000 | 0.2% to 3.5% (national) | 100% | Differential |
| Madrid | €700,000 | 0.2% to 3.5% (national) | 100% | Differential |
| Murcia | €700,000 (national) | 0.2% to 3.5% | No | Differential |

**General rule**: you pay wealth tax to your region and the ITSGF deducts what you paid. **Differential**: your wealth tax is cut to what the ITSGF would cost, and the ITSGF comes to zero (see the next section). Three further points:

- **Disability.** Andalusia raises the allowance to €1,250,000 with a disability of 33% or more and to €1,500,000 from 65%. Extremadura sets it at €600,000, €700,000 or €800,000 depending on the degree.
- **Murcia.** Its €3,700,000 allowance only applied in 2023 and 2024. Since 2025 it applies the national allowance and the differential relief, as the [AEAT manual](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/principales-novedades.html) confirms.
- **Andalusia and Galicia** have their own scales with a lower top bracket, but while the solidarity tax exists, Andalusia suspends its scale and Galicia raises that bracket to 3.5%.

> [!IMPORTANTE]
> Valencia has changed its allowance twice in two years. For the 2025 tax, filed in 2026, it was €1,000,000. [Article 19 of Law 5/2026](https://boe.es/ccaa/dogv/2026/10425/r00001-00125.pdf) of the Generalitat (the Valencian government) raises it to €2,000,000 for residents of the Valencian Community, in force from 11 August 2026, so it governs the 2026 tax. Up to the 2024 tax it was €500,000.

A regional law passed before 31 December could still change the 2026 figures: check them at year end.

## How does the solidarity tax fit with your region's wealth tax?

The temporary solidarity tax on large fortunes (Impuesto Temporal de Solidaridad de las Grandes Fortunas, ITSGF) is national ([article 3 of Law 38/2022](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3)). It was created for 2022 and 2023, but it is extended until wealth taxation is reviewed as part of the reform of regional financing (additional provision 5 of Royal Decree-law 8/2023). This is how it works:

- It taxes net wealth above €3,000,000, with the same exemptions and valuation rules as the wealth tax.
- It has its own €700,000 allowance, the same in every region.
- Its scale has a 0% bracket up to €3,000,000 of net taxable base; then 1.7% up to €5,347,998.03, 2.1% up to €10,695,996.06 and 3.5% above that. That is why tax only arises from €3,700,000 of net wealth.
- You deduct the wealth tax paid that year: you only pay the difference, if there is one.
- It has its own 60% joint cap, which adds up income tax, wealth tax and the solidarity tax.

The regions fall into four groups. Those without general relief charge you wealth tax, and the ITSGF only reaches you if it exceeds what you already paid. Madrid, Andalusia, La Rioja and Murcia, and Cantabria above €3,000,000 of net taxable base, cut your wealth tax to what the ITSGF would cost: you pay the same, but to your region. Extremadura relieves 100% with no special rule, so above the threshold the ITSGF goes entirely to the State. Galicia applies a 50% relief that is reduced by any ITSGF you would owe.

So "there is no wealth tax in Madrid" is false above €3,700,000 of net wealth: what changes is who collects, not whether you pay. Form 718 is covered in the guide to the [solidarity tax on large fortunes](/en/blog/spain-solidarity-tax-large-fortunes).

![With differential relief (Madrid, Andalusia, La Rioja, Murcia and Cantabria) you pay nothing up to €3,700,000 of net wealth and, above it, you pay your region what the ITSGF would cost. Under the general rule you pay wealth tax to your region and the ITSGF only if it exceeds what you paid. In Extremadura the ITSGF goes entirely to the State.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-comunidades/2-compare-242bec2cff.png?w=1600&h=1342&m=1&mw=1080&mh=2553 "Extremadura relieves 100% with no special rule: the ITSGF goes entirely to the State. Galicia applies 50%, reduced by any ITSGF you would owe. Source: Law 38/2022 and Medidas 2026.")

## Which region applies to you, and when does a move count?

For wealth tax, your region is the same as for that year's income tax ([article 28 of Law 22/2009](https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375#a28)): the one where you spend most days of the year, and you are presumed to be where your main home is. Where you are on 31 December does not matter: if you move in November, your wealth tax for that year still belongs to your original region.

Moving is a legitimate choice, with a clear anti-abuse limit: article 28.4 of that law disregards changes whose main purpose is paying less in the devolved taxes. It also presumes there was no change, unless the new residence lasts at least three years in a row, when these three circumstances occur together:

1. In the year of the move or the next, your IRPF taxable base rises by at least 50% compared with the year before the move.
2. That year you pay less IRPF than you would have paid in your original region.
3. In the following year or the one after, you move back to your original region.

If the change is disregarded, you file supplementary returns with late-payment interest. A move that holds up has a real home, a real life and real days in the new region, and can be documented.

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: the same estate in Madrid, Catalonia and Valencia

Elena is 61, lives in Barcelona and sold part of her company some years ago. Her daughter lives in Valencia and her son in Madrid, and she is thinking of moving near one of them. First she wants to see how her wealth tax would change. Her estate on 31 December 2026, valued under the rules of the law:

- Main home worth €1,500,000, of which €300,000 is exempt: €1,200,000 counts.
- Portfolio of funds and listed shares: €3,900,000.
- A flat on the coast: €600,000.
- Bank accounts: €300,000.
- A pension plan of €200,000, exempt.

Her taxable base (base imponible) is €6,000,000 (€1,200,000 + €3,900,000 + €600,000 + €300,000). Her gross assets, counting exempt ones, add up to €6,500,000, so she has to file wherever she lives.

We assume she has no debts, that her home is worth the same in all three regions, that she spends all of 2026 in one of them, and that her income is high enough for the 60% joint cap not to reduce any tax. The ITSGF is the same in all three: on €5,300,000 of net taxable base (€6,000,000 minus €700,000), 1.7% of the €2,300,000 above €3,000,000, that is, €39,100.

| Step | Madrid | Catalonia | Valencian Community |
|---|---|---|---|
| Taxable base | €6,000,000 | €6,000,000 | €6,000,000 |
| Allowance | €700,000 | €500,000 | €2,000,000 |
| Net taxable base | €5,300,000 | €5,500,000 | €4,000,000 |
| Gross wealth tax | €70,546.37 | €78,282.10 | €60,366.32 |
| Regional relief | −€31,446.37 | €0 | €0 |
| Wealth tax to pay | €39,100.00 | €78,282.10 | €60,366.32 |
| ITSGF (€39,100 minus what she paid) | €0 | €0 | €0 |
| **Total** | **€39,100.00** | **€78,282.10** | **€60,366.32** |

How each gross tax figure is built, bracket by bracket:

- **Madrid**, national scale: €25,904.35 on the first €2,673,999.01, plus 1.7% of the remaining €2,626,000.99 (€44,642.02): €70,546.37. The differential relief deducts €31,446.37 and leaves the tax at the €39,100 of the ITSGF.
- **Catalonia**: €74,930.46 on the first €5,347,998.03, plus 2.205% of the remaining €152,001.97 (€3,351.64): €78,282.10. The ITSGF deducts what she paid and comes to zero.
- **Valencian Community**: €32,255.10 on the first €2,673,999.01, plus 2.12% of the remaining €1,326,000.99 (€28,111.22): €60,366.32. With the 2025 allowance of €1,000,000, she would have paid €81,566.32.

![In Madrid, Elena's gross wealth tax is €70,546.37. The differential relief deducts €31,446.37, the difference from the €39,100 the ITSGF would cost, so she pays €39,100 to Madrid and no ITSGF.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-comunidades/3-breakdown-3e91517b97.png?w=1600&h=866&m=1&mw=1080&mh=1497 "Illustrative example. Net taxable base of €5,300,000; the ITSGF comes to €0 because it deducts what she paid to Madrid.")

![With a taxable base of €6,000,000, Elena pays €39,100 in Madrid, €60,366.32 in the Valencian Community and €78,282.10 in Catalonia, adding up wealth tax and the solidarity tax.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-patrimonio-comunidades/4-bars-3cbd326ce3.png?w=1600&h=924&m=1&mw=1080&mh=1377 "Illustrative example with the 2026 allowances and scales, no debts and without the 60% joint cap applying.")

What the example shows:

- Between Catalonia and Madrid there is €39,182.10 a year, but in Madrid Elena does not pay zero: she pays what the ITSGF would cost.
- In Extremadura she would pay the same, €39,100, but to the State and as ITSGF.
- The rise in the Valencian allowance changes her bill by €21,200 from one year to the next.

The difference is real, but it is not the whole decision. A move also changes her income tax and what her children will pay in [inheritance and gift tax](/en/blog/inheritance-tax-spain-by-region), and it only counts if it is real and lasting. If Elena moved in the autumn of 2026, her 2026 tax would still be Catalan.

> [!MELSO]
> Choosing where to live with an estate like this moves wealth tax, income tax and inheritance tax at the same time, and the decision has to hold up under a tax audit. At Melso Private, tax advisers model those scenarios with your figures and explain the legal basis, risk and cost of each option before you decide: [request a conversation](/en/private-wealth#contacto).

## What if you are not resident in Spain?

If you are not tax resident in Spain, you pay under real liability: only on what is in Spain. By default you get the €700,000 allowance and the national scale (articles 28.3 and 30.3), but [additional provision 4](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#dacuaa) lets you apply the rules of the region where the greatest value of your Spanish assets is located. The ITSGF also reaches you.

If you use the inbound workers' regime (the Beckham Law), the AEAT manual says you also pay wealth tax under real liability. We explain it in the guide to [wealth tax for non-residents](/en/blog/wealth-tax-non-residents-spain).

## When is the 2026 return filed?

- **Wealth tax (Form 714).** The 2026 return will be filed in 2027, within the window set by the ministerial order. The 2025 return was filed from 8 April to 30 June 2026, with direct debit until 25 June.
- **Solidarity tax (Form 718).** From 1 to 31 July of the year after accrual, under [Order HFP/587/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2023-13800): for 2026, from 1 to 31 July 2027, and until 26 July if you pay by direct debit. You only file it if there is tax to pay.

The order matters: Form 718 comes after Form 714 because it deducts the wealth tax you have already paid.

## Common mistakes

- **Believing you never pay in Madrid or Andalusia.** Above €3,700,000 of net wealth, you do.
- **Mixing up Valencia's years.** The €1,000,000 allowance was 2025's; the 2026 one is €2,000,000.
- **Relying on Murcia's €3,700,000 allowance.** It only applied in 2023 and 2024.
- **Not filing because the tax is zero** while holding more than €2,000,000 in assets.
- **Treating the whole main home as exempt.** Only €300,000 is.
- **Moving in December** and expecting that year's region to change: the days of the whole year count.
- **Applying the regional allowance to the ITSGF.** The ITSGF always uses €700,000, in Catalonia, Valencia or the Balearic Islands too.

## How Melso helps

Melso Private provides lawful tax planning for people with wealth from €1 million: AI that reads the law of each region and country models your residence, wealth tax and solidarity tax scenarios, and tax advisers choose the measures and stand behind them. You see each measure with its legal basis, risk and cost, and nothing is applied or filed without your approval of the exact version, including any wealth tax or solidarity tax returns we agree to file. 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 the wealth tax allowance in Spain for 2026?

As a general rule, €700,000, deducted from your net wealth after exemptions, which include up to €300,000 of your main home. That is the national figure when a region sets no other. For the tax accruing on 31 December 2026, Catalonia and Extremadura apply €500,000, the Valencian Community €2,000,000 and the Balearic Islands €3,000,000. The other common-regime regions apply €700,000.

### Do you pay wealth tax in Madrid in 2026?

Below €3,700,000 of net wealth, no: Madrid relieves the tax. Above it, yes. While the solidarity tax on large fortunes exists, Madrid replaces its 100% relief with one that only lets you pay what that national tax would cost. You pay that amount to Madrid as wealth tax, and the solidarity tax comes to zero. And with assets worth more than €2,000,000 you must still file a return, even if it shows nothing due.

### What is the wealth tax allowance in the Valencian Community in 2026?

€2,000,000 for residents of the Valencian Community. It is set by article 19 of the regional Law 5/2026, published in the regional gazette (DOGV) on 10 August 2026 and in force from the next day, so it applies to the tax accruing on 31 December 2026, which is filed in 2027. On the 2025 return, filed in 2026, the allowance was €1,000,000.

### How much wealth tax do you pay in Catalonia?

Catalonia has the lowest allowance, €500,000, and no general relief. Its scale runs from 0.21% to 2.75% and, while the solidarity tax on large fortunes exists, it adds a 3.48% bracket for net taxable bases above €20,000,000. With a taxable base of €6,000,000, the tax is €78,282.10, provided the 60% joint cap does not reduce it.

### Is there wealth tax in Andalusia?

Andalusia relieves 100% of the tax, but while the solidarity tax on large fortunes exists that relief is replaced by a differential one, as in Madrid. In practice you pay nothing up to €3,700,000 of net wealth and, above that, you pay Andalusia what the national tax would cost. During that period the national scale applies, from 0.2% to 3.5%. With a disability, the allowance rises to €1,250,000 or €1,500,000.

### Who has to file a wealth tax return in Spain?

Anyone with tax to pay after their region's relief and, even without it, anyone whose assets and rights are worth more than €2,000,000. For that figure all assets count, including exempt ones such as the main home or a pension plan, and debts are not deducted. That is why many residents of Madrid or Andalusia file Form 714 showing nothing due.

### What is the 60% joint cap on income and wealth tax?

It is a ceiling in article 31 of Law 19/1991: your wealth tax plus your Spanish income tax (IRPF) cannot exceed 60% of your IRPF taxable base, leaving out gains on assets held for more than one year. If the cap is exceeded, the wealth tax is reduced, but by 80% at most, so you always pay at least 20% of the wealth tax.

### How does the solidarity tax on large fortunes relate to the wealth tax?

The temporary solidarity tax on large fortunes (ITSGF) is a national tax on net wealth above €3,000,000: with its own €700,000 allowance and a first bracket at 0%, tax only arises above €3,700,000. Its rates are 1.7%, 2.1% and 3.5%. You deduct the wealth tax you have paid from it, so you only pay the difference, if there is one.

### When is the 2026 wealth tax return filed?

In 2027, because the tax accrues on 31 December 2026. The filing window is set each year by ministerial order: the 2025 return was filed from 8 April to 30 June 2026, with direct debit until 25 June. The 2026 solidarity tax return, Form 718, is filed from 1 to 31 July 2027, and only if there is tax to pay.

### Can I move to another region to pay less wealth tax?

Choosing where to live is legitimate, but for wealth tax your region is the one where you spend most days of the year, not where you are on 31 December. On top of that, article 28.4 of Law 22/2009 ignores changes of residence whose main purpose is paying less, and in certain cases presumes there was no change unless the new residence lasts at least three years. If the change is disregarded, you pay the difference with interest.

## Sources

- [Law 19/1991 of 6 June on Wealth Tax (consolidated text): articles 4, 5, 28 to 31, 33, 37 and additional provision 4](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, extended by additional provision 5 of Royal Decree-law 8/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684), BOE, accessed 2026-10-18
- [Law 22/2009 of 18 December on regional financing (consolidated text): article 28, habitual residence and changes of residence](https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375), BOE, accessed 2026-10-18
- [Law 58/2003, General Tax Law (consolidated text): articles 15 and 16, conflict in the application of tax law and sham transactions](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-18
- [Tributación autonómica. Medidas 2026, chapter I (annex II: regional wealth tax measures), updated 23 September 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf), Ministry of Finance (Hacienda), accessed 2026-10-18
- [Tributación autonómica. Medidas 2026, chapter IV: wealth tax measures in force in 2026, with each region's scale and law](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf), Ministry of Finance (Hacienda), accessed 2026-10-18
- [Valencian Law 5/2026 of 31 July on fiscal, administrative and financial measures (DOGV no. 10425, 10 August 2026): article 19, €2,000,000 allowance](https://boe.es/ccaa/dogv/2026/10425/r00001-00125.pdf), DOGV (copy hosted by the BOE), accessed 2026-10-18
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