The Constitutional Court admits for processing the appeal of unconstitutionality presented by the Government of Andalusia against the Article 3 of Law 38/2022 of December 27 which creates the solidarity tax on large fortunes and modifies certain tax regulations.

However, the TC, although it admits the appeal, has denied the precautionary suspension of the contested rule that the Executive of Juanma Moreno. The tax, which is only applied in those territories that have reduced the maximum Wealth Tax or contemplate lower rates than those announced for the tax on large fortunes, taxpayers with assets valued at more than three million euros are charged during 2023 and 2024, although the Ministry of Finance does not close the door to an extension.

The Andalusian Government filed the appeal considering that the tax was a invasion of powers and a frontal attack on the financial autonomy of the autonomous communities, in this case, of Andalusia. The Board argued that the law could imply a violation of the block of constitutionality in terms of ceded taxes, as well as the infringement of the right to political representation, the principle of constitutional and institutional loyalty and the principle of legal certainty.

In this conflict, the figure of Juan Carlos Campo placeholder image, magistrate of the Constitutional Court and former Minister of Justice in the Government of Pedro Sánchez. Campo has been the speaker in charge of evaluating the admission for processing of the unconstitutionality appeal presented by the Board against the tax. The wait for the Constitutional Court to rule on the matter is what worries the Andalusian Government the most now, which is demanding a quick resolution to provide legal certainty to the substantive claim of the Junta de Andalucía.

The fact that today, Tuesday March 21, the Constitutional Court admits the appeal for processing represents a first step for this claim that the Junta initiated when the Governing Council authorized the filing of an appeal before the TC against the so-called Temporary Solidarity Tax of Great Fortunes (ITSGF), after receiving the report from the Advisory Council and entrusted said appeal to the legal cabinet of the Junta de Andalucía.