Reflexiones sobre la constitucionalidad del impuesto temporal de solidaridad de las grandes fortunas: un análisis de la STC 149/2023, de 7 de noviembre

The Judgment of the Constitutional Court 149/2023, dated November 7, addresses a constitutional challenge filed by the Community of Madrid against the temporary solidarity tax on large fortunes created by Law 38/2022, of December 27. The issue revolves around the potential violation of articles 9.3, 23.2, 31.1, 156.1, and 157.3 of the Spanish Constitution, which relate to the retroactivity of taxes, the ius in officium of parliamentarians, the principle of economic capacity and non-confiscatory nature of taxes, and the financial autonomy of autonomous communities. In this context, the validity of the Constitutional Court’s arguments supporting the constitutionality of the tax is examined, despite the joint dissenting opinion of four justices opposing the judgment of the sentence. Finally, a brief reflection is made on possible additional grounds of illegality of the challenged tax that were not examined in the constitutional decision ​
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