EvalPub researchers publish paper on the new Large Wealth Tax
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In this article, EvalPub researchers Rubén Amo, Rafael Granell and Amadeo Fuenmayor address the situation of wealth taxation in Spain and simulate, for the year 2022, the new Temporary Solidarity Tax on the Great Fortunes.

The article has been published in the 58th issue of the magazine Journal of Regional Research.

Abstract

The Temporary Solidarity Tax on Large Fortunes came into force in Spain at the end of 2022. This tax, managed at the state level and complementary to the Wealth Tax, will try to harmonize the taxation of wealth in all the autonomous communities of common regime. This paper analyzes the taxation of wealth in Spain, as well as the reform proposals put forward so far. We estimate, using microsimulation techniques, the new state tax for the year 2022, with the aim of obtaining the main revenue effects that its implementation will have. Its impact will be very unequal between autonomous communities due to the existing differences in the autonomous community regulations of the Wealth Tax.

Access to the article online