By Order HAC/652/2026 dated June 26, 2026, the annex of Order HFP/587/2023 dated June 9, which originally approved model 718 – the Temporary Solidarity Tax on Large Fortunes – has been formally replaced. This amendment updates the tax framework governing the solidarity contribution imposed on individuals whose patrimonial value exceeds specified thresholds, reflecting recent legislative adjustments and policy objectives. The revised annex incorporates updated valuation criteria, modifies the rate structure, and introduces procedural clarifications to enhance compliance and administrative efficiency. Notably, the changes align the tax with recent reforms aimed at improving fairness and ensuring that contributions are proportionate to taxpayers’ economic capacity. The amendment also addresses procedural aspects, such as filing requirements, deadlines, and payment methods, to reduce uncertainty for taxpayers. The AEAT has communicated that existing declarations filed under the previous annex remain valid, but future filings must adhere to the new provisions. Tax advisors and affected individuals are advised to review the updated regulations carefully and adjust their tax planning strategies accordingly.