Expectativas y realidad acerca del supuesto carácter confiscatorio de la imposición sobre el patrimonio neto
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Universitat de València
info
ISSN: 0210-2919, 2695-7566
Ano de publicación: 2024
Número: 192
Páxinas: 107-150
Tipo: Artigo
Outras publicacións en: Crónica tributaria
Resumo
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