New temporary levies. New solidarity tax on large fortunes. Modification of certain tax regulations
Law 38/2022, of December 27, has been published for the establishment of temporary taxes on energy and credit institutions and financial credit institutions and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified.
New taxes are created: Temporary energy tax and Temporary tax on credit institutions and financial credit establishments, non-tax public patrimonial services.
The Temporary Solidarity Tax on Large Fortunes is created, which is configured as a complementary tax to the Wealth Tax, of a state nature, not susceptible to transfer to the Autonomous Communities, to tax with an additional rate the assets of natural persons of an amount greater than 3,000,000 euros.
The regulation concludes with the modification of various tax regulations.
para el establecimiento de gravámenes temporales energético y de entidades de crédito y establecimientos financieros de crédito y por la que se crea el impuesto temporal de solidaridad de las grandes fortunas, y se modifican determinadas normas tributarias.