Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF)

El pasado 29 de diciembre de 2.022 entró en vigor el Impuesto, en principio temporal, que afectará a los patrimonios netos superiores a los 3.7 millones de euros y se estima que recaude de forma anual unos 1.500 millones de euros.

La finalidad de este nuevo tributo de naturaleza personal y complementario del Impuesto sobre el Patrimonio es la exigencia de un mayor esfuerzo fiscal a los contribuyentes con mayor capacidad económica armonizando también la fiscalidad patrimonial entre las distintas Comunidades Autónomas.

Son sujetos pasivos de este impuesto los que lo sean del Impuesto sobre el Patrimonio conforme a lo dispuesto en la Ley 19/1991, de 6 de junio del Impuesto sobre el Patrimonio, esto es residentes y no residentes.

Constituye la base imponible el valor del patrimonio neto del sujeto pasivo. En los supuestos de obligación personal, esto es, residentes en España, existe un mínimo exento sobre la base imponible de 700.000 euros.

El impuesto se devengará el 31 de diciembre de cada año y afectará al patrimonio neto titularidad del sujeto pasivo en dicha fecha.

Una vez determinada la base imponible, se aplicarán los siguientes tipos de gravamen:

Base imponible – Hasta euros	Cuota – Euros	Resto Base imponible – Hasta euros	Tipo aplicable – Porcentaje
0,00	0,00	3.000.000,00	0,00
3.000.000,00	0,00	2.347.998,03	1,7
5.347.998,03	39.915,97	5.347.998,03	2,1
10.695.996,06	152.223,93	En adelante	3,5

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https://blog.registradores.org/-/brexit-y-registro-de-la-propiedad-sobre-las-autorizaciones-militares

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https://www.theguardian.com/politics/2020/sep/26/eu-citizens-uk-brexit-settled-status-jobs-banking-healthcare?CMP=Share_iOSApp_Other

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