##  [Spain: New levies on energy and on credit institutions and new solidarity tax on large fortunes have been created](/en_GB/new/spain-new-levies-energy-and-credit-institutions-and-new-solidarity-tax-large-fortunes-have-been) 

# Spain: New levies on energy and on credit institutions and new solidarity tax on large fortunes have been created





Spain - 12 / 28 / 2022





Spain Tax Commentary













- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/spain-new-levies-energy-and-credit-institutions-and-new-solidarity-tax-large-fortunes-have-been" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/spain-new-levies-energy-and-credit-institutions-and-new-solidarity-tax-large-fortunes-have-been)
- [](<https://twitter.com/intent/tweet?text=Spain: New levies on energy and on credit institutions and new solidarity tax on large fortunes have been created&url=https://www.garrigues.com/en_GB/new/spain-new-levies-energy-and-credit-institutions-and-new-solidarity-tax-large-fortunes-have-been>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/spain-new-levies-energy-and-credit-institutions-and-new-solidarity-tax-large-fortunes-have-been&t=Spain: New levies on energy and on credit institutions and new solidarity tax on large fortunes have been created>)

[VIEW DOCUMENT

![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/spain_-_new_levies_on_energy_and_on_credit_institutions_and_new_solidarity_tax_on_large_fortunes_have_been_created.pdf) 







   Previous    Next  















**Moreover, a temporary limit is placed in the corporate income tax regime for tax groups on the group's use of tax losses generated by its entities in the taxable period, and significant new legislation is introduced on the tax credit for investments in productions of films, series and live shows. Lastly, an important amendment has been made to the wealth tax legislation under which nonresident taxable persons will have to be liable for tax in Spain on the ownership of shares in entities with real estate assets in Spain.**





On December 28, 2022, the Official State Gazette (BOE) published [Law 38/2022 of December 27, 2022](https://www.boe.es/boe/dias/2022/12/28/pdfs/BOE-A-2022-22684.pdf) for the establishment of temporary levies on energy and on credit institutions and credit financial establishments, and which introduces the temporary solidarity tax on large fortunes, in addition to amending certain tax laws. The key contents of this law are summarized [**here**](https://www.garrigues.com/sites/default/files/documents/spain_-_new_levies_on_energy_and_on_credit_institutions_and_new_solidarity_tax_on_large_fortunes_have_been_created.pdf).









[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)







 

 



 

 

### Contact

 

 ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8)

[Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:eduardo.abad@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/en_GB/services/tax)
 


 

 



 

 

- 
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/11386?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/11386?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/11386?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/11386?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/11386?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/11386?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine