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

Journal:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Year of publication: 2024

Issue: 192

Pages: 107-150

Type: Article

DOI: 10.47092/CT.24.3.4 DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Crónica tributaria

Abstract

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

Data source: Dialnet