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The taxpayer asks whether they must file their 2025 Wealth Tax return if their tax liability is zero. The DGT confirms that the obligation to declare remains if the value of assets and rights exceeds 2 million euros, regardless of the tax amount.
Cuestión planteada Obligación de declarar en el Impuesto sobre el Patrimonio correspondiente a los ejercicios 2023, 2024 y 2025.
La obligación de declarar surge cuando la cuota tributaria resulte a ingresar o cuando el valor de los bienes y derechos sea superior a 2.000.000 euros. El valor de los bienes y derechos no equivale al patrimonio neto, ya que para este último se deducen las deudas y cargas, mientras que para el límite de los 2.000.000 euros se utiliza el valor determinado sin deducir dichas obligaciones. Por tanto, si el valor conjunto de bienes y derechos supera dicho umbral, hay obligación de declarar aunque la cuota sea cero.
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