Expectativas y realidad acerca del supuesto carácter confiscatorio de la imposición sobre el patrimonio neto

  1. Salvador Montesinos Oltra 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Revista:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Año de publicación: 2024

Número: 192

Páginas: 107-150

Tipo: Artículo

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Otras publicaciones en: Crónica tributaria

Resumen

The ruling of the Spanish Constitutional Court no. 149/2023, of November 22, consi-ders the Temporary Solidarity Tax on Large Fortunes adjusted to the ability to pay and non-confiscationtaxprinciples.Thispaperanalysesthisrulingrefutingtheexpecta-tions that had been generated by the previous Spanish Constitutional Court jurispru-dence on the tax base of the Tax on the Urban Land Capital Gains in relation to a pos-sible declaration of unconstitutionality of the taxation on the net wealth of individuals forpossibleviolationofthenon-confiscationtaxprinciple.Afteranalysingthestatisticaldata of the Wealth Tax, we conclude that the Spanish Constitutional Court criterion is correct and that it is not possible to extrapolate it to this tax even considering its recu-rring impact on wealth in the long term

Fuente de los datos: Dialnet