Los primeros intentos de mantenimiento del llVTNU tras la declaración de inconstitucionalidadvuelta a la vulneración del principio de capacidad contributiva, de no confiscatoriedad y del derecho de defensa

Abstract

The first legíslatíve answer to the constitutional mandate established by the first of a series of sentences declaring the unconstitutionality of some articles of the Spanish Tax on the increase in value by the transmission of urban soil is the one made by the province of Gipuzkoa legislator through the Decree Law 2/2017, of May the 28th. Even though this norm gives an adequate answer in certain aspects, we cannot agree with it. First of all, because of its form, as essential aspects of the tax become regulated by a Decree Law; secondly, because of its substance, as its application derives from a deficient legíslatíve technique in the cases of not being subject to the tax and the determination of the taxable base. Last, but not least, there is a clear ínfríngement of the hierarchy of norms as through an instrument equivalent to a Decree Law what is said by the constitutional sentence becomes restricted.