A foray into Galician civil law

All the forecasts that some of us made after the changes in the composition of the Constitutional Court on the last day of last year, unfortunately came true.

Indeed, the plenary session of the Constitutional Court rejected the appeal filed by the Xunta against the taxation with personal income tax of property received under an inheritance contract, such as separation or improvement.

It should be recalled here that according to the discretionary judgment of the Supreme Court, which held that the capital gain of the deceased was that which was disclosed when the succession agreement was entered into and, therefore, no income could be taxed to income tax, the Central Executive started work to finally approve a rulebook that would satisfy his desire for collection, taking the gauntlet given to him by the Supreme Court for that purpose, while arguing the absence of a rulebook that regulates this type of business in income tax. .

Without prejudice to the relevant in-depth analysis of the sentence, the content of the statement is frightening.

Firstly, regarding possible double taxation, it seems to be forgotten that income subject to inheritance tax cannot be subject to income tax. Second, they seem to ignore who is defined as an income tax payer and how income is individualized. Third, they did not consider how the fact that income tax finally taxes the transfer of assets received through inheritance contracts may affect inheritance and gift taxes. And, fourthly, it is accepted as an irrefutable axiom that anyone who sells property obtained through an inheritance contract is a fraudster.

In short, this sentence deals a blow to the Galician civil institution, distorting its full legal effectiveness by imposing a tax law, now blessed.

Without questioning the fact that we can only continue to defend a fair tax system in which economic capacity and the absence of confiscation are the pillars that support it, the only thing left to ask is: why, Mr. Rueda, not subsidize inheritance and donation taxes such as but the case in Andalusia and the Community of Madrid?