The topic of this workshop is the discussion of the “Latest Advances in X-ray Spectroscopy and Polarimetry” related to the upcoming launch of X-ray observatories, such as XRISM, IXPE and Athena, and future proposed missions, such as Lynx and eXTP. These new X-ray missions will enable us to achieve fundamental scientific progresses and discoveries in a wide variety of physical and astrophysical topics, from Galactic black holes and neutron stars to quasars and galaxy clusters, from plasma physics to tests of general relativity, from stellar to galaxy evolution, just to name a few.