Study of Wealth Tax

Identifier:  TFG:6109

Handle: https://hdl.handle.net/20.500.11797/TFG6109

Authors:  Sanabria Agustí, Aina

Abstract:
The main purpose of this paper is to determine how the Wealth Tax affects the different Autonomous Communities of the Spanish State, complementing it also with the study of the new Temporary Solidarity Tax on Great Fortunes, closely related to this and valid for the years 2022 and 2023. The aim is to see what happens with those Autonomous Communities that are affected by both taxes. It is also intended to see what will happen with those Autonomous Communities that are not affected by the Wealth Tax but are affected by the Temporary Solidarity Tax on Great Fortunes. The Wealth Tax is a tax assigned to each Autonomous Community, which is why another main objective of this work is to compare the different tax fees that will be paid by the different affected Communities.