{"id":9681,"date":"2025-11-25T14:42:44","date_gmt":"2025-11-25T13:42:44","guid":{"rendered":"https:\/\/www.monteroaramburugva.com\/?post_type=al-dia&p=9681"},"modified":"2025-12-05T14:44:08","modified_gmt":"2025-12-05T13:44:08","slug":"the-supreme-court-extends-the-right-to-apply-the-joint-limit-on-wealth-tax-and-personal-income-tax-to-non-residents","status":"publish","type":"al-dia","link":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/the-supreme-court-extends-the-right-to-apply-the-joint-limit-on-wealth-tax-and-personal-income-tax-to-non-residents\/","title":{"rendered":"The Supreme Court extends the right to apply the joint limit on Wealth Tax and Personal Income Tax to non-residents"},"content":{"rendered":"\r
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In its judgments of 29 October and 3 November 2025, the Supreme Court established doctrine eliminating the historical discrimination that existed between residents and non-residents with regard to the application of the joint limit with personal income tax existing in wealth tax.<\/p>\n

his limit acts as a kind of tax shield, preventing the sum of the total income tax and wealth tax liability from exceeding 60% of the income tax base. If it exceeds this limit, the wealth tax liability is reduced to comply with the cap, with a maximum reduction of 80%.<\/p>\n

Until now, this rule only applied to tax residents in Spain. However, the Supreme Court considers that this disparity in treatment based solely on the taxpayer’s residence <\/u>infringes<\/u> one of the fundamental pillars of European Union law, namely the free movement of capital<\/u>.<\/p>\n

Consequently, as from now<\/u>, non-residents will also be able to apply the combined 60% limit in their Wealth Tax returns<\/u>.<\/p>\n

This same approach should also be extended to the limit established in the Temporary Solidarity Tax on Large Fortunes (Impuesto Temporal de Solidaridad de las Grandes Fortunas<\/em>) , given that its regulation is identical to that of Wealth Tax and is complementary to it.<\/p>\n

Furthermore, these judgments may open the door for non-resident taxpayers who have filed wealth tax returns in the last four years to request the rectification of their self-assessments.<\/p>\n<\/div>\r

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