{"id":19499,"date":"2026-03-06T09:57:43","date_gmt":"2026-03-06T08:57:43","guid":{"rendered":"https:\/\/martilawyers.com\/?p=19499"},"modified":"2026-03-06T09:57:46","modified_gmt":"2026-03-06T08:57:46","slug":"updates-on-the-temporary-solidarity-tax-on-large-fortunes-isgf-for-non-residents","status":"publish","type":"post","link":"https:\/\/martilawyers.com\/ru\/updates-on-the-temporary-solidarity-tax-on-large-fortunes-isgf-for-non-residents\/","title":{"rendered":"Updates on the Temporary Solidarity Tax on Large Fortunes (ISGF) for Non-Residents"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-1024x683.jpg\" alt=\"\" class=\"wp-image-19488\" srcset=\"https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-1024x683.jpg 1024w, https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-300x200.jpg 300w, https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-768x512.jpg 768w, https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-1536x1024.jpg 1536w, https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-2048x1365.jpg 2048w, https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-1065x710.jpg 1065w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>The Temporary Solidarity Tax on Large Fortunes (ISGF) is a direct tax, personal in nature, and complementary to the Wealth Tax (IP). It taxes the net wealth of individuals exceeding \u20ac 3,000,000, making it a relevant element for planning and compliance for high-net-worth individuals with a Spanish connection.<\/p>\n\n\n\n<p>As it\u2019s also the case with the Wealth Tax (IP), the ISGF is subject to the so-called \u201ccombined limit\u201d, a rule establishing that the gross tax liability of this tax, together with the liabilities under Personal Income Tax (IRPF) and Wealth Tax (IP), may not exceed 60 % of the sum of the taxable bases of the IRPF, reducing taxation down to this limit, although such reduction may not exceed 80 % of the ISGF liability.<\/p>\n\n\n\n<p>The ISGF rules provide that the \u201ccombined limit\u201d applies only to persons taxed under personal obligation, i.e., Spanish tax residents, which means that the limit does not apply to non-resident taxpayers taxed under real obligation.<\/p>\n\n\n\n<p>However, the Central Economic-Administrative Court (TEAC) has recently issued two decisions in which it considers that the \u201ccombined limit\u201d must apply both to residents and non-residents, applying the doctrine of the Supreme Court, which considered the application of the limit under the Wealth Tax (IP) to be discriminatory.<\/p>\n\n\n\n<p>For this reason, we recommend that non-resident ISGF taxpayers consider seeking the rectification of their tax returns filed to date in order to recover the amounts overpaid, plus the corresponding late-payment interest.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Temporary Solidarity Tax on Large Fortunes (ISGF) is a direct tax, personal in nature, and complementary to the Wealth Tax (IP). It taxes the net wealth of individuals exceeding \u20ac 3,000,000, making it a relevant element for planning and compliance for high-net-worth individuals with a Spanish connection. As it\u2019s also the case with the [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":19492,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[138],"tags":[],"class_list":["post-19499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ru"],"jetpack_featured_media_url":"https:\/\/martilawyers.com\/wp-content\/uploads\/2026\/03\/pexels-n-voitkevich-6863181-scaled.jpg","_links":{"self":[{"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/posts\/19499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/comments?post=19499"}],"version-history":[{"count":1,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/posts\/19499\/revisions"}],"predecessor-version":[{"id":19505,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/posts\/19499\/revisions\/19505"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/media\/19492"}],"wp:attachment":[{"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/media?parent=19499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/categories?post=19499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/martilawyers.com\/ru\/wp-json\/wp\/v2\/tags?post=19499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}