Post by account_disabled on Feb 20, 2024 2:25:16 GMT -5
Looking to the future, in the 2023 declaration, if they do not remedy it, “ it is foreseeable that the same thing will happen, something else in the 2024 declaration .” However, it must be noted that these 623 million are 0.2% of the taxes collected in 2022, if they had been the 1.5 billion expected it would be 0.5%, which has no relevance at a global level.”
Morera recalls that “in the explanatory memorandum of the rule it was already mentioned that what the tax intended was harmonization through the back door at the level of all the autonomous communities . It is a failure of the Government. There is already talk that this temporary tax could be extended in 2024, then we would have a more serious problem.”
At the same time, it confirms that “ many of Fax Lists the taxpayers have already appealed the challenge to the self-assessment requesting a refund of the tax, with part of it advised by us. In some cases we already know that they reject it, so the next step is to go to the economic-administrative route.”
From his point of view, in this scenario “the ruling of the Constitutional Court that will resolve the appeals of Madrid, Andalusia and Galicia may be key in the future of this tax. The rumor is that the sentence is going to be issued with some speed, at the end of this year. In my opinion, the Government, before extending the tax outside of these first two years, will wait to see the ruling on constitutionality .”
In his opinion, “ this is a complex sentence that must be argued well if the overtones of unconstitutionality are to be rejected, because a priori there are solid elements that confirm that it could violate some precepts of our Constitution. A quick ruling in favor would accelerate the refunds of the money paid and would help the future Government of Pedro Sánchez, if he is sworn in as president again, know what to expect.