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El nuevo «impuesto» bancario y su dudosa configuración como prestación patrimonial pública no tributaria

Author

Listed:
  • Jordi De Juan Casadevall

    (Crowe Legal y Tributario BCN, S.L.P.)

Abstract

La Ley 38/2022, de 27 de diciembre, introduce en nuestro sistema tributario, entre otras medidas fiscales, un nuevo Gravamen temporal de Entidades de Crédito, que se configura legalmente como una prestación patrimonial de carácter público y naturaleza no tributaria. El autor realiza un análisis crítico de esta calificación formal desde la jurisprudencia constitucional, y concluye que, en realidad, estamos ante un auténtico impuesto. La consecuencia lógica de esta recalificación jurídica es el sometimiento del nuevo Gravamen temporal a los principios constitucionales de justicia tributaria del art. 31.1 CE, y que según el autor, podría suscitar dudas de constitucionalidad.

Suggested Citation

  • Jordi De Juan Casadevall, 2023. "El nuevo «impuesto» bancario y su dudosa configuración como prestación patrimonial pública no tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 11-30, December.
    • Handle: RePEc:hpe:crotri:y:2023:v:189:i:4:p:11-30
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