¿Segundo asalto? El vicio oculto que reabre el debate del impuesto a las fortunas

The hidden vice that reopens the debate over the wealth tax has been exposed through judicial resources, revealing a regressive tax portion that was not detected in 2023. Lawyers are denouncing a portion where those with higher wealth pay less tax. Since its rushed introduction in late 2022, the One-Time Solidarity Tax on Great Fortunes (ITSGF) has been surrounded by political and legal controversy.

While the Constitutional Court dismissed challenges from several autonomous governments, lawyers now point out a technical flaw that could undermine its constitutional foundation: an unforeseen regressivity where the wealthiest may pay less. This flaw was not initially apparent and only emerged during practical application of the tax.

The controversy now extends to autonomous community taxes, with different regions adjusting their regulations to avoid giving revenue to the state, inadvertently importing the same flaw. The issue has now reached the courts, with at least three cases pending before the Audiencia Nacional questioning the constitutionality of the tax.