This legislation aims to introduce a tax on income generated from litigation financing agreements, which involve third-party entities providing financial support for legal cases in exchange for a share of the proceeds if the case is successful. The law seeks to regulate this expanding industry and ensure that these financiers contribute to the tax system. The main provisions establish a new tax specifically targeting income received by third-party financiers from litigation, set at the highest income tax rate plus an additional 3.8 percentage points.