Dr Jordi de Juan has published his research under the title “The constitutional purification of the principle of economic capacity. The expansive wave of STC 182/2021 and the collateral effects of the state of alarm on objective taxation” in the Revista Española de Derecho Constitucional. This paper was prepared by the research group under the UIC Barcelona Faculty of Law, multidisciplinary research group SGRRESCAT 2030.

In this paper, Dr de Juan addresses an issue of great constitutional impact, analysing the compatibility of taxes whose estimation method is objective with the requirements of the principle of economic capacity. Specifically, the author argues that the constitutional jurisprudence enshrined in STC 182/2021, which declared municipal capital gains tax unconstitutional, has caused a shock wave that can change several taxes that are disconnected from the economic reality.

Specifically, Dr de Juan analyses the tax on economic activities from a double perspective: constitutional jurisprudence outlined in the framework of the principle of economic capacity and paralysis of economic activity caused by successive states of alarm, which seriously questions the objective measure of the tax.