Second round? The hidden vice that reopens the debate on the wealth tax
Recursos judiciales ponen en jaque el tributo al destapar un tramo regresivo no detectado en 2023. Los abogados denuncian un tramo en el que quien tiene más patrimonio paga menos impuesto. Leer
Spain's Temporary Solidarity Tax on Large Fortunes (ITSGF) is facing a new legal challenge due to an unforeseen regressive feature. Lawyers have discovered that, in certain cases, individuals with more wealth may pay less tax than those with less wealth. This anomaly is said to contradict the principles of economic capacity, justice, and progressivity enshrined in Article 31.1 of the Spanish Constitution.
The issue is attributed to the hasty introduction of the tax in 2022 and a technical flaw in the law's design. The Audiencia Nacional is currently reviewing at least three cases that challenge the constitutionality of the tax.
Written by urgent.news from Expansion ES's report — not a translation of it. Machine-written — may contain errors; check the original before relying on it.
