Thresholds and Exemptions of the ITSGF in 2026
This supplementary tax applies throughout the national territory. You should review your global position if you find yourself in one of these scenarios:
Residents in Seville
Are taxpayers with an individual net worth in excess of 3.000.000€.
To this figure is added the Exempt Minimum of €700,000. Therefore, effective taxation starts from the 3.700.000€ of net worth.
Non-Residents (Property)
Foreign investors with real estate assets in Seville (or shares in companies holding property) whose net worth exceeds €3,000,000 are also subject to real obligation, without applying the exemption threshold in many cases (depending on the Double Taxation Convention).
You «Tax Shield»Joint Income-Wealth Limit
This is the most powerful tool for high-net-worth tax planning. The Act establishes a confiscatory limit:
The sum of the gross quotas of Personal Income Tax, Wealth Tax and the Levy on Large Fortunes it must not exceed 60% of its personal income tax assessment base.
The Tactic FA Lawyers
If we manage to reduce its IRPF Taxable Base (for example, by deferring dividend collection for a year or channelling investments through companies), we activate the legal cap.
Result: We managed to reduce the fee to the legally permissible maximum by making use of current regulations, always looking out for our clients' interests.
Cases of Estate Planning (Private Client)
«The Fiscal Shield (Securities Portfolio)
- Profile Client with a financial net worth of €10 million and high capital gains.
- Strategy Restructuring the financial portfolio to generate exempt income and reduce the personal income tax base below the critical threshold.
- Result: Activation of the 60% threshold. The ‘Large Fortunes’ tax bracket was reduced from €180,000 to €36,000 (maximum reduction under 80%).
«Family Business (Full Exemption)
- Profile Business owner with shares in an SL (private limited company) valued at €15 million, at risk of taxation due to non-compliance with «economic activity» requirements.
- Strategy Safeguarding of statutes and directive functions to comply with Article 4.8.Two of the Heritage Act.
- Result: The shares were exempt (Value £0 for tax purposes). Amount payable: €0.
How much is paid? Tax Rates Table 2026
The tax is progressive. It is applied in bands on the Taxable Base (Net Assets – €700,000 exempt).
| Net Worth Component | Applicable Type (Marginal) |
|---|---|
| Up to €3,000,000 | 0.0% (Exempt) |
| Between €3,000,000 and €5,347,998 | 1,7% |
| Between €5,347,998 and €10,695,996 | 2,1% |
| More than €10,695,996 | 3,5% |
