Dr Jordi de Juan, collaborating lecturer at the UIC Barcelona Faculty of Law, has raised the question of the unconstitutionality of Royal Decree Law 3/2016 for the procedural hearing of the Spanish High Court, and questions the constitutional legitimacy of a measure introduced by the Ministry of Finance in 2016 that involved a significant increase in corporate taxation. Now, the Spanish High Court has deemed the regulation as unconstitutional and has transferred the appeal to the Constitutional Court, which will have to rule on the legality of the use of the RD law to regulate corporate income tax and its material compatibility with the constitutional principles of tax justice.

The approach to this issue of relevant unconstitutionality, which may mean companies save in excess of five billion euros in tax, is part of the line of research on the constitutional limits of the sources of normative production in tax matters and the constitutional principles of the tax justice that De Juan has explored in various studies published in leading journals such as Revista Española de Derecho Constitucional, Nueva Fiscalidad and Revista de Contabilidad y Tributación.

This question of constitutionality is also relevant to the research conducted by the Bosch Aymerich Family Business Chair, directed by the Faculty’s lecturer, which looks at how family businesses would also be affected by a potential declaration of unconstitutionality.

Expansión's article.