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Last December 2022, the implementation of a new Tax was published in the Official State Gazette that will, in principle, be transitory, with effect for the years 2022 and 2023, the Temporary Solidarity Tax for Great Fortunes.
It is a direct, personal and complementary tax to the Wealth Tax, which may reduce the tax rate resulting from this new tax; (Law 38/2022, of December 27).
The accrual period or date on which the valuation will be made for the purposes of the obligation to submit the self-assessment is December 31 of the corresponding year, with the submission period from July 1 to 31 of the following year, by filing ( self-assessment) of model 718.