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The Constitutional Court will rule on the possible unconstitutionality of the instalment payments of the Corporate Tax

06/03/2025

On 17 February 2025, the BOE published the admission for processing by the Constitutional Court of two issues of unconstitutionality related to the system of instalment payments of the Corporate Tax, affecting companies with a turnover equal to or greater than 10 million euros.

Our Tax Law department has prepared this information alert that delves into these issues, analysing their possible origins and explaining the process of compensation for damages in the event that unconstitutionality is declared.

Access the full alert.

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