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How to reduce Wealth Tax in Spain

By John Hayward
This article is published on: 21st June 2023

Earlier this year, I wrote an article about the introduction of solidarity tax in Spain. This is a “temporary” (we shall see) tax on wealth for those with more than €3,000,000 in assets. This is in addition to wealth tax although any wealth tax due can be deducted from the solidarity tax bill. (This is not the case for residents of the Madrid or Andalusia regions as there is no Wealth Tax currently).

I have been working with clients who are affected by these taxes, trying to find ways of reducing the tax liability. Reducing wealth by gifting to, say, children is an option but that can create additional immediate tax problems. Also, for a number of different reasons, some clients are not willing to gift anything in their lifetime.
The amount of wealth Tax that has to be paid can be governed by income. Your income tax and wealth tax cannot exceed 60% of your total taxable income.

Example:
– Total taxable income is €40,000

– Tax payable €8,000

– Assets subject to wealth tax €3,000,000

– Wealth tax due €39,000

– The maximum that can be paid when adding income tax and wealth tax together is 60% of the total taxable income (€40,000).

– €40,000 x 60% = €24,000

Therefore, the maximum wealth tax that can be paid is €16,000 (€24,000 less €8,000 income tax).

Wealth Tax Spain

However, having to pay €16,000 a year in wealth tax is still not particularly nice. What we can do is look at the income in order to see if this can be restructured. Notable targets for this type of planning are savings interest (more relevant at the moment) and income/dividends from shares and investment funds. By careful planning, we can provide the same level of income yet reduce the tax. Please visit this Tax Benefits of a Bond page which illustrates one of the major benefits of a correctly structured investment bond which not only reduces income tax but also helps to reduce wealth tax.

To find out how we can help you with your existing investments, pensions, and tax planning, and provide you with ideas for the future, contact me today at john.hayward@spectrum-ifa.com or on +34 618 204 731 (WhatsApp)

Article by John Hayward

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