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El Retorno De La Reversión Fiscal De Cartera: Némesis De Una Expropiación Legislativa

Author

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  • De Juan Casadevall, Jorge

    (Universidad Internacional de Cataluña)

Abstract

La sonada Sentencia del Tribunal Constitucional 11/2024, de 18 de enero, sepultó bajo una marmórea losa de inconstitucionalidad las más severas medidas fiscales del heterogéneo Real Decreto-ley 3/2016. Con la reciente Ley 7/2024, asistimos a su fatigosa palingénesis fiscal, la némesis legislativa a una sentencia adversa. La más controvertida de estas medidas es, sin duda, la reversión automática de cartera. Al margen de su eventual coloración inconstitucional, la tesis central que sostiene este trabajo es que estamos ante una auténtica expropiación legislativa; enfoque analítico inédito en nuestra práctica tributaria, pero no desconocido, ni por la doctrina administrativista, ni por nuestra jurisprudencia constitucional.

Suggested Citation

  • De Juan Casadevall, Jorge, 2026. "El Retorno De La Reversión Fiscal De Cartera: Némesis De Una Expropiación Legislativa," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 199(2), pages 115-146, June.
    • Handle: RePEc:hpe:crotri:y:2026:v:199:i:2:p:115-146
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2513/3186
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    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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