{"id":3811,"date":"2024-01-03T13:08:39","date_gmt":"2024-01-03T13:08:39","guid":{"rendered":"https:\/\/avantges.com\/?p=3811"},"modified":"2024-10-17T10:54:44","modified_gmt":"2024-10-17T08:54:44","slug":"impost-de-solidaritat-de-les-grans-fortunes-el-limit-exempt-aplicara-tambe-a-no-residents","status":"publish","type":"post","link":"https:\/\/avantges.com\/ca\/impost-de-solidaritat-de-les-grans-fortunes-el-limit-exempt-aplicara-tambe-a-no-residents\/","title":{"rendered":"Impost de Solidaritat de les Grans Fortunes: El l\u00edmit exempt aplicar\u00e0 tamb\u00e9 a no residents"},"content":{"rendered":"

 <\/p>\n

03\/01\/2024.- El impuesto de solidaridad de Espa\u00f1a sobre las grandes fortunas es un impuesto temporal que grava a los residentes m\u00e1s ricos para ayudar al Gobierno a hacer frente a la crisis del coste de la vida. Introducido por la Ley 38\/2022 de 27 de diciembre de 2022, se aplica a:<\/p>\n

(i) Residentes fiscales espa\u00f1oles con un patrimonio neto superior a 3 millones de euros (a la hora de calcular el patrimonio neto de una persona f\u00edsica, se incluir\u00e1n en el c\u00e1lculo los activos mundiales)<\/p>\n

(ii) Las personas f\u00edsicas que no tengan la consideraci\u00f3n de residentes fiscales espa\u00f1oles con un patrimonio neto espa\u00f1ol superior a 3 millones de euros<\/p>\n

 <\/p>\n

Els tipus impositius s\u00f3n els seg\u00fcents:<\/p>\n\n\n\n\n\n\n\n\n
Des de<\/strong><\/td>\nFins<\/strong><\/td>\nTipus<\/strong><\/td>\nQuota tribut\u00e0ria<\/strong><\/td>\n<\/tr>\n<\/thead>\n
\u20ac 0<\/td>\n\u20ac 3,000,000<\/td>\n0%<\/td>\n0<\/td>\n<\/tr>\n
\u20ac 3,000,000<\/td>\n\u20ac 5,347,998<\/td>\n1.7%<\/td>\n39,916<\/td>\n<\/tr>\n
\u20ac 5,347,998<\/td>\n\u20ac 10,695,996<\/td>\n2.1%<\/td>\n152,224<\/td>\n<\/tr>\n
\u20ac 10,695,996<\/td>\nen endavant<\/td>\n3.5%<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Sin embargo, los lectores deben saber que el Gobierno espa\u00f1ol aprob\u00f3 el 27 de diciembre de 2023 un nuevo Real Decreto-Ley<\/a> que introduce un cambio significativo en el Impuesto Temporal de Solidaridad sobre Grandes Fortunas (IGF). Anteriormente, los no residentes no pod\u00edan beneficiarse del m\u00ednimo exento de tributaci\u00f3n de 700.000 euros disponible para el resto de contribuyentes. Sin embargo, este \u00faltimo decreto ha modificado esta situaci\u00f3n, ampliando la exenci\u00f3n a todos los contribuyentes, independientemente de su situaci\u00f3n de residencia en Espa\u00f1a.<\/p>\n

Por favor, tenga en cuenta tambi\u00e9n que este impuesto se considera an\u00e1logo al Impuesto sobre el Patrimonio (IP) y, por lo tanto, entra dentro de la normativa de los Convenios de Doble Imposici\u00f3n firmados por Espa\u00f1a.<\/p>\n

Por \u00faltimo, creemos conveniente compartir que mediante la Sentencia n\u00ba 149\/2023, de 7 de noviembre, el Pleno del Tribunal Constitucional, desestim\u00f3 el recurso de inconstitucionalidad n\u00fam. 616-2023, interpuesto por el Consejo de Gobierno de la Comunidad de Madrid contra el art\u00edculo 3 de la Ley 38\/2022, de 27 de diciembre, y aval\u00f3 la validez constitucional del Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF).<\/p>\n

Si necessiteu m\u00e9s informaci\u00f3, no dubteu en posar-vos en contacte amb nosaltres a www.avantges.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

  03\/01\/2024.- El impuesto de solidaridad de Espa\u00f1a sobre las grandes fortunas es un impuesto temporal que grava a los residentes m\u00e1s ricos para ayudar al Gobierno a hacer frente a la crisis del coste de la vida. Introducido por la Ley 38\/2022 de 27 de diciembre de 2022, se aplica a: (i) Residentes fiscales […]<\/p>\n","protected":false},"author":2,"featured_media":3812,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-3811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca"],"acf":[],"yoast_head":"\nImpost de Solidaritat de les Grans Fortunes: El l\u00edmit exempt aplicar\u00e0 tamb\u00e9 a no residents Impost de Grans Fortunes<\/title>\n<meta name=\"description\" content=\"El l\u00edmit exempt de l'Impost de les Grans Fortunes -de 700.000 \u20ac- tamb\u00e9 aplicar\u00e0 als no residents. 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