The Assembly of Madrid has filed an appeal against the tax on large fortunes of the central government before the Constitutional Court.
The initiative of the Popular Party, supported by Vox in the plenary session on March 2, is the second attack on this tax promoted by the president of the Community of Madrid, Isabel Díaz Ayuso.
On February 1, the regional government also filed an appeal against the new solidarity tax for large fortunes created by the Prime Minister, Pedro Sánchez, which will affect large estates of more than three million euros.
It is the first time that the Assembly appeals to the Constitutional Court.
The Chamber's claim is based on the fact that the tax impedes the financial autonomy of the region by blocking the wealth tax bonus, which includes regional regulations.
The appeal is based on the fact that the Organic Law on Financing of the Autonomous Communities (Lofca) recognizes the power of the Autonomous Communities to manage the taxes ceded by the State.
The initiative also specifies 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 from the Community of Madrid, and that it eliminated the possibility of debating it in plenary session. of the camera.
According to the statement, the document presented to the Constitutional Court also states that the tax violates the "principle of equality that must inspire the tax system, [...] by establishing a different legal treatment of citizens, which does not attend to the economic capacity of the taxable person but to the fiscal residence”, given “the different existing regulations in the Autonomous Communities”.
The statement also explains that the text alleges, like the one presented by Ayuso on behalf of the Community of Madrid, that the central government tax attacks legal certainty because the tax entered into force on December 29, 2022, only three days before the collection began with the change of year.
They also criticize the retroactive nature of the rule, which applies to the rest of the year and prevents "effective knowledge of the valid and current rules by taxpayers."
The Community of Madrid has fully subsidized the wealth tax since 2008, one of the hallmarks of the fiscal policy of the popular, who have followed one another uninterruptedly in regional power since 1995. The Executive of Pedro Sánchez has been accusing since 2019 the Community of betting on
tax dumping
to attract large taxpayers from other regions for applying these policies and now Ayuso interprets the new tax as a way of harming the interests of the region and its wealthiest taxpayers.
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