{"id":10420,"date":"2024-04-15T16:31:10","date_gmt":"2024-04-15T16:31:10","guid":{"rendered":"https:\/\/seegman.com\/the-constitutional-court-declares-the-measures-affecting-corporate-income-tax-since-2016-unconstitutional-2\/"},"modified":"2025-02-11T23:03:42","modified_gmt":"2025-02-11T23:03:42","slug":"the-constitutional-court-declares-the-measures-affecting-corporate-income-tax-since-2016-unconstitutional-2","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/the-constitutional-court-declares-the-measures-affecting-corporate-income-tax-since-2016-unconstitutional-2\/","title":{"rendered":"The Constitutional Court declares the measures affecting Corporate Income Tax since 2016 unconstitutional"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10420\" class=\"elementor elementor-10420 elementor-10414\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element 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class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The Constitutional Court declares the measures affecting Corporate Income Tax since 2016 unconstitutional<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-09b7820\" data-id=\"09b7820\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0c1ad elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"4d0c1ad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2966d49\" data-id=\"2966d49\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7733ef elementor-widget elementor-widget-text-editor\" data-id=\"e7733ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><em>The Constitutional Court (TC) announced the declaration of unconstitutionality of certain tax measures introduced in the Corporate Income Tax (CIT) in 2016.<\/em><\/h5>\n<p>Through a briefing note, the TC announced the ruling of the Plenary session of the TC declaring unconstitutional the measures regarding the CIT, introduced by Royal Decree 3\/2016 of 2 December and which led to a significant increase in the CIT payments since the financial year of 2016.<\/p>\n<p>Therefore, the following measures have been declared unconstitutional:<\/p>\n<ul>\n<li>Setting of stricter ceilings for the compensation of<br \/>\nnegative tax bases.<\/li>\n<li>Introduction of a new limit on deductions for double<br \/>\ntaxation.<\/li>\n<li>Obligation to automatically include in the tax base the<br \/>\nimpairment of shareholdings that have been deducted<br \/>\nin previous years.<\/li>\n<\/ul>\n<p>Past effects of the ruling are limited, since:<\/p>\n<ul>\n<li>Tax obligations that, at the date of the issuance of<br \/>\nthe decision, have been definitively resolved by a<br \/>\nfinal decision or by a final ruling cannot be<br \/>\nreviewed.<\/li>\n<li>Neither can tax assessments that have not been<br \/>\nchallenged at the date of the ruling nor<br \/>\nself-assessments for which rectification has not<br \/>\nbeen requested to be reviewed.<\/li>\n<\/ul>\n<p>The TC&#8217;s basis for the declaration of unconstitutionality is that a Decree Law cannot alter the essential elements of a tax that affect the determination of the tax burden, such as the tax base and the tax liability, specifically of the IS.<\/p>\n<p>Read <em><a href=\"https:\/\/www.tribunalconstitucional.es\/NotasDePrensaDocumentos\/NP_2024_006\/NOTA%20INFORMATIVA%20N\u00ba%206-2024.pdf\">Nota Informativa 6\/2024 de 18 de enero.<\/a><\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-aa8a01e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa8a01e\" data-element_type=\"section\" 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elementor-element-ad57e70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad57e70\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c880adc\" data-id=\"c880adc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ae0aaf elementor-widget elementor-widget-heading\" data-id=\"1ae0aaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More Technical Articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Constitutional Court (TC) announced the declaration of unconstitutionality of certain tax measures introduced in the Corporate Income Tax (CIT) in 2016. Through a briefing note, the TC announced the ruling of the Plenary session of the TC declaring unconstitutional the measures regarding the CIT, introduced by Royal Decree 3\/2016 of 2 December and which [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[99,79,102],"tags":[87],"class_list":["post-10420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-article","category-tax","tag-article"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Constitutional Court declares the measures affecting Corporate Income Tax since 2016 unconstitutional<\/title>\n<meta name=\"description\" content=\"The Constitutional Court (TC) announced the declaration of 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