A jurisprudential approach to the Spanish ability to pay principle: current issues

Una aproximación jurisprudencial al principio de capacidad económica español: cuestiones actuales

Scuola Europea di Alti Studi Tributari, Alma Mater Studiorum - Università di Bologna 2023-10-03

This paper analyses current issues related to the ability to pay principle enshrined in the Spanish Constitution, to see how it influences the establishment of Spanish taxes. To do so, it is necessary to start with a conceptual analysis of this principle, as well as its relationship with the rest of the principles of tax justice enshrined in the Spanish Constitution. The different exceptions to this principle admitted by the Constitutional Court, as well as features of the Spanish State, such as its decentralised nature, which influence its application, are also explained.

tax justice; ability to pay principle; double taxation; tax residence; decentralised State; inflation; tax amnesty; extra-fiscal taxes; justicia tributaria; principio de capacidad económica; doble imposición; residencia fiscal; Estado descentralizado; inflación; amnistía fiscal; tributos extrafiscales; info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Peer-reviewed Article; Peer-reviewed Article; Articolo referato

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Studi Tributari Europei; V. 12 (2022); I.11 - I.42
English
Spanish

ITUDB oai:journals.unibo.it:article/18064
https://ste.unibo.it/article/view/18064
10.6092/issn.2036-3583/18064
1405213697

UNIVERSITA DI BOLOGNA
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