The Full Court of the Constitutional Court has rejected the appeals of unconstitutionality filed by the Assembly of Madrid and the Regional Government Council of the Region of Murcia against the Temporary Solidarity Tax on Large Fortunes (Wealth Tax) (ITSGF), established by Law 38/2022 of December 27 and detailed in its article 3. These appeals… Continue reading Tax Advisor: The Constitutional Court Rejects Appeals Against the Wealth Tax: Analysis and Jurisprudential Doctrine
Tag: Financial Autonomy
Tax advisor: Constitutional Court Resolution: Challenge to the Temporary Solidarity Tax on Large Fortunes in the Community of Madrid and Fiscal Analysis.
The Constitutional Court completely rejects the challenge presented by the Government Council of the Community of Madrid against Article 3 of Law 38/2022, dated December 27, which establishes the Temporary Solidarity Tax on Large Fortunes . Fiscal Argumentation on the Challenge to the Temporary Solidarity Tax on Large Fortunes in the Community of… Continue reading Tax advisor: Constitutional Court Resolution: Challenge to the Temporary Solidarity Tax on Large Fortunes in the Community of Madrid and Fiscal Analysis.
Tax advisor: Beckham Law: pending regulatory development
Foreign workers planning to arrive in Spain in 2023 face some legal uncertainty due to the delay in the approval of the regulations for the ‘Beckham Law,’ which allows foreigners to be taxed through the Non-Resident Income Tax (IRNR) instead of the Personal Income Tax (IRPF), with a fixed rate of 24% up to 600,000… Continue reading Tax advisor: Beckham Law: pending regulatory development
Tax advisor: Constitutional Court Ruling: Support for the Wealth Tax and Disagreements
The Constitutional Court backed the wealth tax, rejecting the appeal filed by the President of the Community of Madrid, Isabel Díaz Ayuso. The ruling, approved by seven progressive votes against four conservative ones, bases its support for the tax on the lack of confiscatory nature and the absence of violation of regional competencies. The dissenting… Continue reading Tax advisor: Constitutional Court Ruling: Support for the Wealth Tax and Disagreements
Tax advisor: Constitutional Court Decision on Wealth Tax in Madrid
The Constitutional Court has rejected the unconstitutionality appeal filed by the Community of Madrid against Law 38/2022, which establishes the temporary solidarity tax on large fortunes. The Community of Madrid argued that this tax interferes with its financial autonomy by nullifying the management of devolved taxes, especially the wealth tax, and that it harms its… Continue reading Tax advisor: Constitutional Court Decision on Wealth Tax in Madrid