El límite de la progresividad en el impuesto sobre el patrimonio y la prohibición de discriminación a no residentes: SSTS de 29 de octubre y 3 de noviembre de 2025

Abstract

The Spanish Supreme Court has ruled in two recent decisions that non-tax residents in Spain cannot be discriminated against in the area of wealth tax (particularly by preventing them from reducing the progressivity of this tax taking into account personal income tax, when such a possibility is guaranteed to tax residents in Spain), as this would be contrary to the free movement of capital provided for in European Union law. This commentary analyses the Spanish Supreme Court's doctrine and the repercussions it may have in view of future requests for refunds of undue wealth tax or o «Impuesto Temporal de Solidaridad de las Grandes Fortunas» (Temporary Solidarity Tax on Large Fortunes) payments made by non-residents.