Close
An overview by Garrigues, Taxand Spain
The Spanish Constitutional Court has limited the impact of declaring tax rules unconstitutional to the date of its ruling, especially in cases it deems “unconsolidated.” Recent judgments have broadened what constitutes a “consolidated situation,” making it harder for taxpayers to challenge taxes paid under such rules.
The Tax Agency and the Supreme Court offer further interpretations, with ongoing debates about when refunded taxes should be accounted for. While the Supreme Court leans towards imputing refunds to the year of payment, recent judgments also consider European Union law implications. Further clarification on this issue is expected with further rulings.
Alejandro Fernández García and Sandra Díaz Sánchez from Garrigues, Taxand Spain, analyse this move in more detail here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.