Jurisprudencia y doctrina administrativa. Comentarios
Spanish Royal Decree-Law 2/2016 of September 30th introduced, to urgently reduce
Spanish public deficit, a substantial reform of the system of fractionated payment for
entities with a net turnover over ten million euros. This amendment increased the
collection ostensibly and temporarily by increasing the applicable rate and, above all, by
using the accounting result as the basis for the calculation of fractionated, avoiding taking
into account, exempted income, bonifications or negative tax bases.
Spanish Constitucional Court ruling nº 78/2020 of July 1st, which solves the question of
unconstitutionality raised by the AN at the request of a particularly affected entity, declares
the unconstitutionality of Spanish Royal Decree-Law 2/2016 for violation of Article 86.1 of
Spanish Constitucion considering that its regulation affected the duty to contribute.
In addition to analyse the arguments of each party involved, we examine the position of
Spanish Supreme Court, which rejected raising the same question of unconstitutionality.
The Spanish Budget Act for 2018 introduced the same reform by formal law, limiting the
effects of this declaration of unconstitutionality until the last fractionated payment of 2017.
As the only open door to question the reform, it is relevant to hypothesize about the
Spanish Constitutional Court position regarding the principle of economic capacity, a
question that was not adressed in this judgment. Finally, we briefly explain what the main
effects of the judgment are, finally limited to a simple interest compensation (although the
amount might be relevant).
Key Words: Royal Decree-Law, duty to contribute, fractionated payments, corporate
income tax, economic capacity principle, Spanish Constitutional Court.
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