Today, December 28, 2022, Law 38/2022 has been published in the BOE, which creates the Temporary Solidarity Tax on Large Fortunes (ITSGF).
The aforementioned tax will be levied on natural persons resident and non-resident in Spain, including taxpayers who pay taxes under the Impatriate regime provided for in article 93 LIRPF, whose net assets exceed 3 million euros. This Tax is expected to be applied temporarily in the years 2022 and 2023.