El nuevo impuesto a los ricos frena la mudanza de fortunas entre comunidades, pero dispara la ingeniería fiscal
Un informe del World Inequality Lab revela que los altos contribuyentes redujeron los cambios de residencia tras la entrada en vigor del impuesto sobre grandes fortunas
The new wealth tax in Spain has slowed the migration of fortunes between regions, but has spurred fiscal engineering. For over a decade, competitive autonomous taxes on wealth created a highly variable landscape, with Madrid as the main destination for high net worth individuals, thanks to a 100% regional bonus. However, the central government's intervention at the end of 2022, through the creation of the temporary solidarity tax on large fortunes, established a floor tax to curb this downward trend.
A study published on Tuesday by the World Inequality Lab reveals that the plan has succeeded in its initial purpose of neutralizing the mobility of large fortunes between autonomous regions. On the flip side, the other side of the coin is a rise in fiscal engineering. In other words, the wealthy no longer flee to low-tax territories, but redesign their wealth to take full advantage of the exemptions permitted by the law.
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