Spain's ‘temporary tax on solidarity of large fortunes’ passed through the parliamentary process on 29 December 2022 and its first annual charge will apply to assets accrued by the end of 2022. The tax applies not only to the worldwide assets of taxpayers resident in Spain but also to Spanish assets of non-resident and impatriate taxpayers, who will not be entitled to the exempt minimum or joint limit.
News Source：【Baker McKenzie 2023/02/07】