Equalisation of rights of non-residents in Solidarity Tax for Large Fortunes
On 27 December 2023, Royal Decree 8/2023 was published, amending the Law on the Solidarity Tax for Large Fortunes. This modification means that non-resident taxpayers who in 2022 were obliged to file Form 718 of the Solidarity Tax for Large Fortunes, can now recover part of the amount paid to the Tax Agency. Prior to…