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Enter Spain provides general information and tools, not legal, tax, or immigration advice.

Enter Spain
Solidarity Tax on Large Fortunes

Managed Service

Solidarity Tax on Large Fortunes (ITSGF)

Spain's Impuesto Temporal de Solidaridad de las Grandes Fortunas applies to individuals with net assets above €3,000,000, serving as a complementary levy alongside the wealth tax. We coordinate your compliance assessment and filing through a licensed tax advisor.

Applies above €3,000,000 net assets — rates 1.7% to 3.5%

What we handle

Liability Assessment

We determine whether you are within scope of the ITSGF and calculate the interaction with wealth tax payments already made — only the net difference is owed.

Wealth Tax Coordination

The ITSGF offsets the wealth tax paid. We coordinate both filings to avoid double taxation and ensure the deduction is applied correctly.

Filing Preparation

Your advisor prepares the ITSGF declaration with all required asset valuations, applicable deductions, and offsetting payments correctly accounted for.

Annual Compliance

We keep you compliant year-on-year, monitoring legislative changes that may affect your obligation and proactively updating your filing strategy.

How it works

1

Share your asset profile

Provide a high-level picture of your global net assets. We use this to confirm whether you fall within the ITSGF threshold and scope.

2

Advisor calculates net liability

Your licensed advisor calculates the ITSGF liability net of wealth tax already paid, and prepares the declaration with all supporting documentation.

3

Review & file

You review the declaration before submission. Your advisor files with the AEAT electronically and provides the official confirmation receipt.

Please note: The Impuesto Temporal de Solidaridad de las Grandes Fortunas is a state-level tax that operates alongside the wealth tax (Impuesto de Patrimonio). Residents of regions that have 100% bonused the wealth tax are most likely to have an ITSGF obligation. Legislative status may change. This service is coordinated by Enter Spain and executed by independent, licensed tax advisors. It does not constitute formal tax advice.

Help & Guidance

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Common Questions