The Official Gazette (BOE) with the Law 4/2008 published on 25th December 2008 the abolition of Spanish Wealth Tax with effect from 1st January 2008.
This abolition means a reduction on the 100% tax for both residents and non residents being null and void the articles 6, 36, 37 and 38 of Wealth Tax Law 19/1991 related to the obligation to present the Wealth Tax Return and the appointment of a Fiscal representative to that effect.