{"id":201955,"date":"2026-08-14T10:00:00","date_gmt":"2026-08-14T08:00:00","guid":{"rendered":"https:\/\/vellumfinance.com\/non-categorise\/spanish-wealth-tax-solidarity-tax\/"},"modified":"2026-08-14T10:00:00","modified_gmt":"2026-08-14T08:00:00","slug":"spanish-wealth-tax-solidarity-tax","status":"publish","type":"post","link":"https:\/\/vellumfinance.com\/en\/insights-education\/spanish-wealth-tax-solidarity-tax\/","title":{"rendered":"Spanish wealth tax and solidarity tax: autonomous-community differences families actually face"},"content":{"rendered":"

Families who hear that \u201cMadrid has no wealth tax\u201d are missing the second statute. Spanish wealth tax solidarity<\/strong> in 2026 is still two levies: the Impuesto sobre el Patrimonio (IP), a ceded tax that autonomous communities can modulate, and the Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF), a state complementary tax created by Law 38\/2022. Madrid\u2019s historic 100% IP bonus does not, by itself, erase solidarity. This article does not invent a 2026 repeal of either tax. The BOE still carries both, and the Agencia still publishes the forms.<\/p>\n

This article is general information for families with Spanish residence or Spanish assets. It is not an Agencia ruling, a mandate, or personalised advice. Community bonuses, state scales, and filing duties depend on the year-end snapshot and on counsel who can read the BOE and the Agencia manuals for that year.<\/p>\n

Spanish wealth tax solidarity is two levies, not one slogan<\/h2>\n

IP is Law 19\/1991. It taxes net wealth of individuals. Residents are taxable on worldwide net wealth (personal obligation). Non-residents are taxable on Spanish-sited assets (real obligation). The state law still provides a minimum exempt amount and a scale. Autonomous communities can change the exempt minimum, the scale, and bonuses. Filing is modelo 714. The Agencia\u2019s Impuesto sobre el Patrimonio pages<\/a> and the annual practical manuals are the operational desk.<\/p>\n

ITSGF is article 3 of Law 38\/2022 of 27 December, in the BOE<\/a>. It is a state tax, not ceded to the communities, complementary to IP, on net wealth above \u20ac3,000,000. Filing is modelo 718. The Agencia\u2019s ITSGF page<\/a> still listed the 2025 campaign in 2026 and cited Order HAC\/652\/2026 of 26 June, which amends the modelo 718 order. A tax whose form the Agencia is still updating in June 2026 has not been repealed by a rumour. Real Decreto-ley 8\/2023 had already extended ITSGF beyond the original two-year window. Families who plan as if a 2026 political headline were a gazette entry are planning against the wrong source.<\/p>\n

Patrimonio: the community is the first overlay<\/h2>\n

The state IP scale and the \u20ac700,000 general exempt minimum (with a further principal-residence reduction in the state law, commonly \u20ac300,000) are the skeleton. Communities then write the flesh. Some raise the exempt minimum. Some flatten or steepen the scale. Some apply a bonus on the quota. Catalonia, Valencia, Arag\u00f3n, and others have, in recent years, used minima and scales that are not the state template. Extremadura has used a 100% bonus. Andalusia, Madrid, Cantabria, and La Rioja have used 100% bonuses that the solidarity tax then forced them to rewrite.<\/p>\n

Two filing triggers still matter in territory com\u00fan. A positive IP quota after bonuses creates a duty to file 714. A gross asset value above \u20ac2,000,000 creates a duty to file even if the quota is nil. Families who \u201cdo not pay IP in Madrid\u201d can still have a 714 on the desk. The Comunidad de Madrid\u2019s own patrimonio page<\/a> says so. Adjacent French wealth-tax work, such as the IFI 2026 taxable-wealth inventory<\/a>, is a different base (real estate, not global net wealth). A dual-resident or a mover needs both inventories, not a translation of IFI into patrimonio.<\/p>\n

Madrid and other fully bonused communities<\/h2>\n

Madrid\u2019s article 20 bonus of 100% of the IP quota is still on the books. While ITSGF is in force, Madrid\u2019s transitory rule (Disposici\u00f3n transitoria s\u00e9ptima, as rewritten by Madrid Law 12\/2023) says that the 100% bonus does not apply in full. Instead the taxpayer may apply a community bonus equal to the difference, if any, between the IP quota (after the IP\/IRPF cap in article 31 of Law 19\/1991) and the ITSGF quota (after the ITSGF cap). The Agencia\u2019s manual page on Madrid<\/a> states that architecture for the 2025 IP year, and notes that RDL 8\/2023\u2019s extension keeps the transitory rule alive. This article does not invent a 2026 return of the old 100% with no solidarity overlay.<\/p>\n

Andalusia and other communities that had copied a 100% IP bonus have used similar bridges: IP is collected up to the solidarity amount, so that the state complementary tax is not a pure extra layer on top of a zero IP. The practical result for a Madrid resident with net wealth well above \u20ac3,000,000 is that a wealth-tax cheque still leaves the household. It may leave through 714 rather than through 718, depending on how the bonus bridge is built. Treating \u201cMadrid\u201d as a synonym for \u201cno wealth tax in Spain\u201d is the slogan this pair of statutes was written to close.<\/p>\n

Credit for IP already paid<\/h3>\n

ITSGF is complementary. The law deducts the IP actually paid from the solidarity quota, so that a taxpayer who already pays a full community IP does not pay the same band twice. In a community whose IP scale matches or exceeds the solidarity scale, ITSGF can be nil after the credit. In a community whose IP is bonused to zero, solidarity is the tax that remains, unless the community has rebuilt IP to pre-empt it. That is the harmonising purpose the exposicion de motivos of Law 38\/2022 described. It is also why a family office must compute both taxes, not pick the brochure of the autonomous community and stop.<\/p>\n

The solidarity scale, the \u20ac3 million gate, and the caps<\/h2>\n

Law 38\/2022 taxes net wealth above \u20ac3,000,000. The state bands in article 3 are 1.7% between \u20ac3,000,000 and \u20ac5,347,998.03, 2.1% between \u20ac5,347,998.03 and \u20ac10,695,996.06, and 3.5% above \u20ac10,695,996.06. For taxpayers on personal obligation the law also applies the IP exempt minimum. A 60% cap by reference to the sum of IRPF and wealth-type quotas, in the same spirit as article 31 of the IP law, limits the combined income and wealth take, with a floor so that the wealth taxes cannot be wiped out entirely. This article reports those statutory bands. It does not compute a household example, and it does not assume the Cortes will have rewritten the bands by August 2026 without a BOE citation.<\/p>\n

Non-residents with Spanish real estate, Spanish company shares, or Spanish accounts can be in IP on real obligation and, if net Spanish wealth clears \u20ac3,000,000, in ITSGF. Valuation of unlisted shares, of real estate, and of debt follows the IP rules. A French family with a Barcelona flat and a Madrid account is not \u201cin Madrid\u2019s bonus\u201d unless the taxpayer is a Madrid resident for IP. Situs and residence are two facts. Holding companies, as in ATAD interest limitation 2026<\/a>, can change valuation. They do not, by themselves, move the taxpayer to another community.<\/p>\n

What families actually inventory in 2026<\/h2>\n

A usable inventory names the autonomous community of residence on 31 December, the list of worldwide assets and debts for residents, or of Spanish-sited assets for non-residents, the IP exempt minimum and bonus of that community, the 714 duty (quota or \u20ac2,000,000 gross), the ITSGF computation above \u20ac3,000,000, and the credit between the two. It includes the principal-residence reduction only where the statute gives it. It does not include a \u201crepeal\u201d that is not in the BOE. Basque Country and Navarre run foral wealth taxes that are not a copy-paste of Law 19\/1991; families with a foral connection need that statute, not a Madrid slogan applied by analogy.<\/p>\n

Valuation is the quiet half of both taxes. Unlisted shares, real estate, life-insurance policies, and intra-family debts follow the IP valuation rules, which solidarity then reuses. A 31 December snapshot, not a spring estimate, is the date. Debts are deductible when they are genuine and linked to taxable assets. A loan from a family company that would not survive an audit is not a planning tool. Non-residents value only Spanish-sited assets, which is why a French household with a single coastal flat and a Spanish holding company needs a situs map, not a copy of a Madrid resident\u2019s 714.<\/p>\n

Vellum Finance does not file 714 or 718. The Vellum Finance services<\/a> model is fee-only coordination of the Spanish chart with French IFI and income tax, so that a Madrid address is not treated as a European wealth-tax holiday. The 2026 output is two columns, IP and solidarity, with the community overlay written out.<\/p>\n

Conclusion<\/h2>\n

Spanish wealth tax and solidarity tax remain two statutes in 2026. Patrimonio is community-modulated. Solidarity is a state complementary levy on net wealth above \u20ac3,000,000, still on the Agencia desk and still in the BOE, including the June 2026 modelo order. Madrid\u2019s 100% IP bonus is bridged, not restored as a full holiday, while ITSGF is in force. Credit for IP paid is how the two taxes are meant to fit. Read the Agencia manuals and the BOE. Do not invent a repeal. Do not treat a community slogan as the Spanish file.<\/p>\n

Discretion. Stability. Prosperity.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Families who hear that \u201cMadrid has no wealth tax\u201d are missing the second statute. Spanish wealth tax solidarity in 2026 […]<\/p>\n","protected":false},"author":1,"featured_media":201958,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[112],"tags":[],"class_list":["post-201955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights-education"],"yoast_head":"\nSpanish wealth tax solidarity: regional map<\/title>\n<meta name=\"description\" content=\"Spanish wealth tax solidarity stacks regional patrimonio with a state solidarity scale after EUR 3 million. 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