Capital Gains Tax has been re-established temporarily for tax years 2011, 2012, 2013, 2014 and 2015, to be paid on 31 December of each of these years.

Tax base: The tax base will be reduced, as exempt minimum, by 700,000 euros.

Obligation to declare: All taxpayers with a positive tax liability are obliged to file a tax return. Those taxpayers whose assets and rights have values greater than 2,000,000 euros are also obliged to file a tax return, even when their liability proves negative.

Property Tax

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