Laws / 122/000045/0000
Impuesto estatal progresivo para grandes fortunas
Private Member's BillCreates law. A bill proposed by a parliamentary group. If passed, it becomes binding law.EXP 122/000045/0000Tabled on December 21, 2023
Crea un nuevo impuesto estatal para personas con patrimonio superior a 10 millones de euros, aplicando una escala progresiva del 3,6% al 5% sobre el total. Reduce la base imponible en 1 millón de euros y limita su cuota conjunta con el IRPF al 60-67%. Entrará en vigor el 1 de enero siguiente a su aprobación.
Summary written by AI from the text. It can be wrong: the official text is what counts. How we do it
It lapsed when the Cortes were dissolved for the election (6 October 2026): initiatives that had not finished their passage fall. To go ahead, it has to be tabled again in the new legislature.
How it was voted
Not yet voted. The result will appear here once the chamber has decided.