First of all, it should be noted that the Tax Administration has a lot of information to control the correct declaration of this tax:
Financial entities must regularly report to the Tax Administration on average balances and balances as of December 31 of accounts and deposits, of trading values and average quotation in the fourth quarter, of the safe redemption values, of the net asset value of the funds investment as of 12/31, etc.
In any case, the fact that this tax is assigned to the Autonomous Communities does not precisely facilitate the control of fraud in it, since the State Treasury, which has many more personal and material means to control, let’s say that it is not so motivated to investigate because the collection does not revert to their coffers (except with non-residents). You can also go for the online tax filing now.
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You have to be very careful with the money that is withdrawn from the Bank in cash to take it home or put it in a safe. It should also be reflected in the Wealth Tax declaration in the “Other Assets and Rights” section, and the problem is not so much to remove it as to re-enter it in the Bank later, as the Treasury could come to consider it an unjustified increase of heritage and make it taxed.
It must also be reflected in the Wealth Tax declaration, and it may be very convenient to do so, the money loaned to family members and the money loaned to companies (you must be careful with loans to related companies, because with the regulations on related-party transactions you can having to pay tax on market interest in personal income tax at the marginal rate of up to 52% and not as income from savings up to 27%)
Set Our Habitual Residence In The Property With A Higher Value For The Purposes Of The Patrimony Tax
It has already been commented previously that the properties must be valued by the higher of the following 3 values: cadastral value, price or acquisition value, and value verified by the Treasury for the purposes of other taxes.
This is a problematic rule and it is often the case that two people have properties with a very similar real value, even located in the same building, and that one has to declare it for a very low value, because they bought the property many years ago, and the other had to declare it for a much higher value when buying it less time ago for a much higher price. It may also be the case of properties that have to be declared for their cadastral value, since it is higher than the price or acquisition value, since they are located in municipalities that have recently reviewed and increased these cadastral values, while other properties with a value Similar real estate has a very low cadastral value as they are in municipalities that have not recently revised their values.