05/06/2025
The tax pressure on large fortunes has increased notably in recent years, with measures such as the Temporary Solidarity Tax, the end of the Golden Visa, and more recently, the Annual Tax Control Plan.
At Lener, we analyse the implications of this new context in the article by Nuria Estévez Boullosa, associate of the Fiscal and Tax Department, published by El Economista.
The focus has changed: ‘Concepts such as ’effective tax residence‘ or ’centre of vital interests‘ have acquired key importance, especially in the case of large estates with an international profile, in which personal and economic links with different jurisdictions converge’, explains Nuria.
This represents a paradigm shift that brings Spain into line with other neighbouring countries. In this context, it is essential to rethink the way in which this type of profile is advised and planned.
See full article here➡️ España endurece el terreno fiscal para los grandes patrimonios internacionales
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