Gravámenes de salida sobre personas físicas en el derecho tributario español, derecho convencional y en el derecho comunitario

The Spanish tax law contains measures to shield the collection interest of the Public Treasury against indiscriminate relocation attempts by individuals. And, specifically, with respect to those taxpayers of the income tax of individuals with a high economic capacity to contribute expressed in the holding of revealing financial values of the same.In the author's opinion, whether you like it or not, the regulation and requirement of exit taxes constitutes a restriction that distorts the free movement of capital and companies and the principle of freedom of establishment.The exit taxes provided for in the Spanish tax system restrict free competition and the expansion of companies. The immediate consequence of its existence is to drive away large corporate taxpayers and international investors, dissuading or stopping them from establishing their tax residence in Spain. Effect to all lights, counterproductive.