Tax Advisor: Fiscal Transformation in Madrid: From 100% Tax Relief to a New Paradigm

Since 2008, the Community of Madrid has maintained a complete 100% tax relief on the Wealth Tax, arguing that this tax is perceived as unfair and ineffective, in line with the majority of tax doctrine and comparative law, where most European Union and OECD states do not apply it. However, Law 38/2022, dated December 27,… Continue reading Tax Advisor: Fiscal Transformation in Madrid: From 100% Tax Relief to a New Paradigm

Tax Advisor: Crucial Times for ITSGF: Express Procedure and Tax Challenges in Spa

The remarkable speed at which various procedures (legislative, administrative, or judicial) related to the Temporary Solidarity Tax on Large Fortunes (ITSGF) have taken place or are currently underway is particularly noteworthy. Firstly, the promptness in its legislative processing and parliamentary approval stands out. Secondly, the speed of its entry into force and effective application is… Continue reading Tax Advisor: Crucial Times for ITSGF: Express Procedure and Tax Challenges in Spa

Tax Advisor: All you need to know about the Temporary Solidarity Tax on Large Fortunes

Several unconstitutionality appeals filed against the Temporary Solidarity Tax on Large Fortunes (ITSGF) have been rejected by the Constitutional Court. Initially, challenges were admitted, including those filed by the Government Council of Madrid (rec. n.º 616/2023), Andalusia (rec. n.º 1258/2023), Xunta de Galicia (rec. n.º 1951/2023), Madrid Assembly (rec. n.º 1922/2023), and the Government Council… Continue reading Tax Advisor: All you need to know about the Temporary Solidarity Tax on Large Fortunes

Tax Advisor: Everything you need to know about the Temporary Solidarity Tax on Large Fortunes

The Personal Income Tax season is full of novelties for the year 2023. One of the most talked about aspects and that is creating more controversy between the different Autonomous Communities is the Tax on Large Fortunes, which is regulated in a different way in this exercise and that still leaves some doubts about who… Continue reading Tax Advisor: Everything you need to know about the Temporary Solidarity Tax on Large Fortunes