Jordi de Juan, lecturer at the Faculty of Law and Director of the Family Business Chair, has published the paper “The new bank tax and its dubious configuration as a non-tax public patrimonial provision” in the Crónica Tributaria journal. This publication was carried out within the framework of the multidisciplinary research group GRE- DRETS, AGENDA 2030 and sustainable recovery to Catalonia (RESCAT 2030), coordinated by another lecturer in the faculty, Maria Mut.

In this publication, de Juan addresses a controversial tax introduced in our legal system in the Law 38/2022 of December 27, created to levy credit institutions and financial credit institutions. “Given its dubious configuration as a public non-tax asset benefit, and in the light of constitutional jurisprudence that reveals the characters that shape it and its distinction from other taxes, we have analysed the true nature of this tax,” says the professor and researcher.

The report devotes particular importance to addressing the legal consequences of the reclassification of the temporary levy. “Doubts about unconstitutionality could especially arise in the light of the principles of tax justice contained in Article 31.1 of the Spanish Constitution,” said the legal expert.

This study was conducted in the context of the current judicial disputes, which have been initiated by various credit institutions seeking to raise questions of unconstitutionality before the Constitutional Court and questions for a preliminary ruling before the Court of Justice of the European Union (which are currently being decided before the Spanish High Court). 

According to the expert, if this tax is considered incompatible with tax provisions, it could involve millions in refunds to those subject to it.