BackThe 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 add to those previously filed by the Regional Government Council of the Community of Madrid, the Andalusian Regional Government, and the Xunta de Galicia, which were also dismissed. The dismissal of the most recent appeals was carried out through two judgments.
In these judgments, the Court applied the doctrine established in Judgment No. 149/2023 of November 7, which entirely rejected the appeal filed by the Regional Government Council of the Community of Madrid.
Analysis of the Judgment
In this context, it is important to recall that the aforementioned first judgment rejected all challenges presented by the appellant.
- It applied the constitutional doctrine on the right to amend, concluding that the amendment introducing the tax met the homogeneity requirement.
- Regarding the alleged violation of financial autonomy, it emphasized that the new Temporary Solidarity Tax on Large Fortunes (ITSGF) is complementary to the Wealth Tax (IP) and does not affect or interfere with regional competences over the IP.
- Concerning the alleged infringement of constitutionally recognized principles of non-confiscation and economic capacity, the dismissal in the November 7 judgment was also based on consolidated jurisprudential doctrine.
- Finally, concerning the alleged retroactivity, the judgment argued that the tax is not applied in relation to a tax period but only referring to a specific date (December 31, 2022, and 2023). Therefore, upon coming into effect, there was no situation that had begun to produce effects, excluding its retroactive nature and not violating the principle of legal certainty.
In summary
The Constitutional Court rejected the appeals against the Temporary Solidarity Tax on Large Fortunes (ITSGF) by the Assembly of Madrid and the Regional Government of Murcia, adding to previously dismissed appeals. The decision was based on a doctrine established in a previous judgment that rejected a similar appeal from the Community of Madrid. The judgment argued that the tax complied with the right to amend, did not affect financial autonomy, did not violate constitutional principles, and had no retroactivity.
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