Wealth tax: Possible violation of the constitutional principle of economic capacity

The Wealth Tax may imply, in certain circumstances, a violation of the principle of economic capacity, recognized in article 31 of the Spanish Constitution because it could have confiscatory scope.

Our partners Manuel Silva and Jordi Guarch, together with the lawyer Susana Patricia Rodríguez, analyse in this report whether the Wealth Tax could violate or not the principle of economic capacity.

You can access the full report in the attached pdf (only available in Spanish).