The Constitutional Court accepts the Xunta’s appeal against the tax on great wealth

Plenary session constitutional Court (TC) this Tuesday agreed to accept the appeal on unconstitutionality that he submitted Xunta de Galicia and the Government of the Republic of Croatia Community of Madrid against the regulating norm temporary joint tax on large fortunesthus harmonizing the wealth tax in practice in those communities that subsidized it.

Despite the fact that it will look into the allegations, the high court refuses to temporarily suspend the application of the tax until it makes its decision, as requested by the executive Ayusowho argued in his submission that the rule violates several constitutional provisions, such as legal certainty, economic viability and non-seizure of property. taxes, as well as political and financial autonomy of autonomous communities. The Xunta has contested the constitutionality of the tax, but, unlike the Madrid government, is not seeking suspension of the norm.

At the same meeting, the plenary session of the court agreed to reject the appeal filed by the Junta de Andalucía against the constitutional decision of March 21, when, as on this occasion, it accepted the appeal of the executive director Moreno Bonilla for processing. against the tax on great wealth, but refused to temporarily suspend its application, as requested by the Andalusian administration. In the order issued today, the TC explains that “the rejection of the precautionary measure is a response to the apparent lack of legal coverage, in the Organic Law of the Constitutional Court, of the decision to suspend the effectiveness or execution of state laws”. Therefore, it is reasoned that “the appropriate solution for rejecting the request submitted by the appellant was providence, since the meaning of the Court’s decision was only to verify, without further ado, the legal impossibility a priori to act in a way that interests the plaintiff, and therefore there is no possibility to respond to the arguments presented in favor of its adoption.” The decision made is therefore, they claim, an automatic consequence of the current legal regime.

By not accepting the precautionary suspension requested by Madrid and Andalusia, the new tax on large fortunes can be collected normally next July, immediately after the end of the personal income tax and wealth tax campaigns, unless the constitutional one succeeds before that date and acknowledges the objections raised.