Motivos de inconstitucionalidad del impuesto temporal de solidaridad de las grandes fortunas
- 1 Catedrático de Derecho Financiero y Tributario de la Universidad de Santiago de Compostela Miembro de AEDAF (España)
ISSN: 0214-6010
Year of publication: 2023
Issue: 141
Pages: 19-60
Type: Article
More publications in: Revista técnica tributaria
Abstract
On December 29, 2022, the Temporary Solidarity Tax on large fortunes entered into force. It is a tax with an almost identical content to that of the Wealth Tax. lts ultima te purpose is to harmonize the powers of the Autonomous Communities on the Wealth Tax. The tax may be unconstitutional, especially for violating the principie of legal certainty.