The Constitutional Court upholds the tax on the Very Rich

The Plenary of the Constitutional Court, in a ruling for which the judge María Luisa Balaguer Callejón was the rapporteur, has rejected the appeal of unconstitutionality presented by the Governing Council of the Community of Madrid against the temporary solidarity tax on large fortunes created by Law 38/2022, of 27 December (art. 3).

This was made known in information note no. 92/2023 of the Press Office of the Constitutional Court, published on Tuesday 7 November.

Following this ruling, it remains to wait for the Constitutional Court to rule on the other three appeals of unconstitutionality presented by the governments of the Autonomous Communities of Andalusia, Galicia and the Region of Murcia. However, the Court has already told us in the aforementioned informative note that the “proceedings will have to be resolved by applying the doctrine established in relation to the appeal by the Governing Council of the Community of Madrid”.