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Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación

Author

Listed:
  • Rubén Amo Cifuentes

    (Universidad de Valencia)

  • Rafael Granell Pérez

    (Universidad de Valencia)

  • Amadeo Fuenmayor Fernández

    (Universidad de Valencia)

Abstract

The Temporary Solidarity Tax on Great Fortunes came into force in Spain at the end of 2022. This tax managed at state level and complementary to the Wealth Tax, will seek to harmonise the taxation of wealth in all the autonomous communities under the common regime. In this paper the taxation of wealth in Spain is analysed, as well as the reform proposals put forward to date. The new state tax is estimated using microsimulation techniques for the year 2022, with the aim of obtaining the main revenue effects that its implementation will have. Its impact will be unequal between autonomous communities due to the existing differences in the regional regulations of the Wealth Tax.

Suggested Citation

  • Rubén Amo Cifuentes & Rafael Granell Pérez & Amadeo Fuenmayor Fernández, 2024. "Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
    • Handle: RePEc:ris:invreg:0528
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    References listed on IDEAS

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    1. Florian Scheuer & Joel Slemrod, 2021. "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
    2. Facundo Alvaredo & Emmanuel Saez, 2009. "Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective," Journal of the European Economic Association, MIT Press, vol. 7(5), pages 1140-1167, September.
    3. Piketty, Thomas & Zucman, Gabriel, 2014. "Wealth and Inheritance in the Long Run," CEPR Discussion Papers 10072, C.E.P.R. Discussion Papers.
    4. Diego Martínez & Manuel Díaz & Carmen Marín, 2022. "El Impuesto Temporal de Solidaridad de las grandes fortunas y su encaje con el Impuesto sobre el Patrimonio," Fedea Economy Notes 2022-29, FEDEA.
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    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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