Home SPAIN The Assembly of Madrid presents an appeal of unconstitutionality against the tax of great fortunes of the central government Madrid

The Assembly of Madrid presents an appeal of unconstitutionality against the tax of great fortunes of the central government Madrid

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Madrid’s assembly has filed an appeal against the central government’s tax on large fortunes before the Constitutional Court. The initiative of the Popular Party, supported by Vox, in the plenary session on 2 March, is the second attack on this tax promoted by Isabel Díaz Ayuso, president of the Madrid community. On 1 February, the regional government filed an appeal against the new solidarity tax for large fortunes created by the prime minister, Pedro Sánchez, which would affect large estates worth more than three million euros. This is the first time that the Assembly appeals to the Constitutional Court.

The Chamber’s claim is based on the fact that the tax constrains the region’s financial autonomy by blocking property tax bonuses, which are included in regional regulations. The appeal is based on the fact that the Organic Law on the Financing of Autonomous Communities (Lofka) recognizes the power of autonomous communities to manage taxes assigned by the state. The initiative also specified that the processing of the solidarity tax was fraudulent because it was introduced through an amendment “unrelated to the amended text”, as described in the statement of the Community of Madrid, and called for it to be fully debated. session. Camera’s

According to the statement, the document presented to the Constitutional Court also states that the tax “violates the principle of equality that motivates the tax system, (…) by establishing a separate legal treatment of citizens who are “autonomous In view of the various existing rules” in communities, does not take into account the economic capacity of the taxpayer but rather the fiscal residence.

The statement also pointed out that the text alleges, as presented by Ayuso on behalf of the Madrid community, that the central government’s tax attacks legal certainty because only three days before the start of tax collection It came into force on December 29, 2022. With the change of year. They also criticize the retrospective nature of the rule, which applies to the rest of the year and prevents “valid and effective knowledge of current rules by taxpayers”.

The Community of Madrid has fully subsidized the property tax since 2008, one of the hallmarks of the fiscal policy of the Populares, who have followed each other uninterruptedly in regional power since 1995. Pedro Sanchez’s executive has been accusing the community since 2019. Bet on tax dumping To attract larger taxpayers from other regions to implement these policies and now AYUSO interprets the new tax as a way to harm the interests of the region and its wealthiest taxpayers.

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