Grietas de inconstitucionalidad en el Impuesto sobre el Patrimonio

Resumo

The current Wealth Tax regulation, specifically the application of the exceptions to the joint limit on personal income tax and wealth tax payments (both the exclusion of so-called non-productive assets and the 20% minimum) could, in certain scenarios, require the taxpayer to sell certain assets or rights forming part of his wealth or to go into debt in order to pay the sum of personal income tax and wealth tax payments. In such cases, as in any case where the sum of the contributions exceeds the taxpayer's annual income generated and available, it seems clear that there is an infringement of the constitutional principle of economic capacity, as the tax has a confiscatory dimension.