New temporary liens. 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 establishments and which creates the temporary solidarity tax on large fortunes, and modifies them. certain tax regulations.
New liens are created: Temporary energy lien and temporary lien of credit institutions and financial credit establishments, non-tax public property benefits.
The Temporary Solidarity Tax of Great 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 the assets of natural persons with an additional fee. of amounts exceeding 3,000,000 euros.
The rule 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.