Impuesto temporal de solidaridad de las grandes fortunas

The Guide is an approach to the new Tax from an eminently practical vision, highlighting its lights and shadows. It begins with an introductory chapter, where, after exposing the taxes based on solidarity in our economic environment, the arguments for and against this controversial figure are presented. Subsequently, its legal regime, nature and purpose, taxable event, taxpayers and the attribution and imputation of assets, tax base and reductions, tax rate, application, infractions and sanctions, jurisdictional order, non-affectation and evaluation of the results are developed.