Tax advisor: The Constitutional Court accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large Fortunes

The Constitutional Court (TC) accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large fortunes. It is due to a possible infringement of the financial autonomy of the Autonomous Communities denounced by the Junta de Andalucía.

“The appellants submit that the above-mentioned law could entail a breach of the financial autonomy of the Autonomous Communities and of the block of constitutionality in respect of assigned taxes, as well as of the right of political representation (Art.23.2 Constitution), the principle of constitutional and institutional loyalty (article 2.1.g) of Organic Law 8/1980 on the Financing of Autonomous Communities) and the principle of legal certainty (article 9.3 of the Constitution)”.  The (TC)has reported in a press release. The infringement of article 31.1 of the Constitution on the contribution to the support of public expenditure according to economic capacity arises after the action.

This possible infringement of the financial autonomy of the Autonomous Communities is not the only reason justifying this action, but also the infringement of the right of political representation (article23.2 Constitution), of the principle of constitutional and institutional loyalty (article. 2.1.g of Organic Law 8/1980 on the Financing of the Autonomous Communities) and the principle of legal certainty (article 9.3 of the Constitution).

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