Five keys to Ayuso's unconstitutionality appeal against the tax on large fortune

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Through Law 38/2022, of December 27 , the central Government created the so-called Temporary Solidarity Tax of Great Fortunes , which is configured as a complementary tax to the Wealth Tax, of a state nature, not susceptible to transfer. to the Autonomous Communities, to tax with an additional fee the assets of natural persons of amounts greater than 3,000,000 euros . At the beginning of February, the Community of Madrid filed an unconstitutionality appeal against the new Solidarity of Great Fortunes tax. Thus, in order to avoid “significant damages” that would arise from the application of the aforementioned normal, the Madrid Executive requests in its appeal, to which Economist & Jurist has had access, the precautionary measure of suspension of art . 3 of Law 38/2022, until the Constitutional Court issues a ruling. “Given the obvious defects in the constitutionality of the tax and taking into account the relevant damages that its demand may cause to the national economy and the taxpayers of the tax, its suspension is also requested by other means until the ruling is handed down in the present appeal,” it states.

the literal of the document. The appeal is directed against art. 3 of Law 28/2022, the only provision that regulates the Temporary Solidarity Tax of Great Fortunes, and the grounds for challenge are of a double nature, both formal and material . “Surprising” parliamentary procedure Firstly, from a formal or procedural point of view, the Madrid Executive states that the contested provision has been approved by omitting the corresponding parliamentary processing . In his opinion, the parliamentary groups that presented the bill used the amendment process to introduce the repeated tax “ in a surprising manner and after it was taken into consideration, circumventing the  WhatsApp Number List legislative procedure that they should have followed,” in accordance with the provisions of arts. 87 to 89 of the Constitution in relation to Title V of the Regulations of the Congress of Deputies. Furthermore, according to the opinion of the lawyer of the Community of Madrid, “it has been impossible to present amendments of any kind on the proposed text, thus violating the fundamental right to political representation enshrined in art.  of the EC”. Javier Fernández-Lasquetty, Minister of Economy of the Community of Madrid (Photo: Telemadrid) Fraud of law and abuse of rights in parliamentary procedures The Government led by Isabel Díaz Ayuso denounces the fraud of law and abuse of the right in the parliamentary procedure followed by the contested provision, in order to avoid the procedures for modifying the conditions of the transfer of the Wealth Tax. According to the document itself, “through art. 3 of Law 38/2022, an improper attempt has been made to harmonize the regulatory powers legitimately exercised by the autonomous communities in relation to the Wealth Tax, without respecting the procedure established for this purpose in the rules that make up the constitutionality block. . "The regional Executive warns that the configuration of the tax would violate the principles of economic capacity and non-confiscatorial nature.




The Madrid Executive confirms that the new tax has an important peculiarity, "without precedent in our tax system", consisting of "its taxable event overlaps with the pre-existing Wealth Tax ", whose collection, as is known, " is "It is transferred to the autonomous communities of common regime and, among them, to the Community of Madrid." In fact, so much so that the Explanatory Memorandum of Law 38/2022 itself already recognizes this overlap . “The Temporary Solidarity Tax of Great Fortunes is a tax whose configuration basically coincides with that of the Wealth Tax, both in terms of its territorial scope, exemptions, taxable subjects, taxable and liquidable bases, accrual and types of tax, as well as within the limit of the full quota.” The retroactive nature harms legal certainty Thirdly, the appellant highlights the lack of legal certainty, since the new tax, “whose first news about the intention of its creation was received in October 2022”, was finally approved with retroactive effects for the year 2022. , “despite the fact that it has only been in force during the last three days of said year.” As detailed in the appeal formulated by the Ayuso Government, this would have prevented the taxpayers of the tax from carrying out “the necessary actions to maximize the return on their assets and rights, in order to be able to satisfy the tax with the least possible property damage. ” ”. Violation of the principles of economic capacity and non-confiscatoriality From a substantive or material point of view, the regional Executive warns that the configuration of the tax would violate the principles of economic capacity and non-confiscatorial nature protected by art.