B Law & Tax
24 April 2023

Tax Advisor: Appeals of unconstitutionality against the Law on the ITSGF have been admitted for processing

The Constitutional Court has admitted the appeals of unconstitutionality against the Law on the Temporary Solidarity Tax on Large Fortunes, filed by the autonomous governments of Madrid and Galicia. Likewise, the deny of the suspension of the challenged regulation requested by the Community of Madrid has been agreed.

The Governing Council of the Community of Madrid claims that its appeal is due to the fact that the law in question could violate article 23.2 of the Constitution, the principles of economic capacity, legal certainty and the financial and political autonomy of the autonomous communities. The difference between Madrid and Galicia is that the Xunta is also challenging the constitutionality of the law as unconstitutional, but is not demanding its suspension.The Court explains that the refusal to grant the precautionary measure is due to the lack of legal coverage in the Organic Law of the Constitutional Court for a decision suspending the effectiveness or execution of state laws. In this regard, it was argued that the appropriate decision to reject the plaintiff’s request was an ordinance, since the Court’s determination was limited only to finding the legal impossibility of acting in the manner requested by the plaintiff. Therefore, there was no possibility of examining the arguments presented in favor of its adoption. This decision is solely due of the applicable legal regime.

B Law & Tax International Tax & Legal Advisors.


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