This work presents the \textit{Theory of Spacetime Impedance} (TSI), a
phenomenological framework in which the vacuum is modeled as a distributed
reactive medium with an effective RLC structure. At the classical level, the
vacuum is characterized by the permeability $\mu_0$, the permittivity
$\varepsilon_0$, and the impedance $Z_0$, so that the speed of light follows
from the vacuum’s constitutive reactive properties. The TSI introduces a
reactive--dissipative term $R_H$ as an effective mechanism associated with
irreversibility, decoherence, and entropy production, providing a physical
basis for the arrow of time.
At the quantum level, TSI incorporates a quantum RLC triad associated with the
electron, defined by a quantum inductance $L_K$, a quantum capacitance $C_K$,
and the von Klitzing resistance $R_K$. When normalized by the Compton
wavelength, these quantities admit a direct comparison with $\mu_0$ and
$\varepsilon_0$, identifying the fine-structure constant as an impedance
scaling factor between classical and quantum regimes. Within this unified
reactive picture, inductive, capacitive, and resistive responses are
respectively associated with gravitation, electromagnetism, and thermodynamic
irreversibility, offering a complementary bridge across quantum, relativistic,
and macroscopic domains.