Following our article https://delaguialuzon.com/nuevo-impuesto-de-solidaridad-de-las-grandes-fortunas/
we once again talk about the Temporary Solidarity Tax on Major Fortunes.
We remind you that this is an additional tax to the Wealth Tax (Impuesto sobre el Patrimonio), which has several characteristics: t is a State tax that cannot be transferred to Autonomous Communities (CC. AA.) and aims to levy an additional tax on net assets of individuals exceeding 3,000,000 euros.
Form 718 of the “Temporary Solidarity Tax on Major Fortunes” was approved on 12 June and came into force the day after its publication.
The form will see its filing deadline take place between 1 and 31 July of the year following the date of accrual, without prejudice to the deadline for the direct debit of the payment of the debt, if applicable, the filing deadline will end on 26 July.