The Supreme Court upheld the dismissal of the appeal of the Spanish Banking Association (AEB) against the tax rules for vacant houses in Catalonia, which upheld the decision.
In the verdict, the Supreme Court concludes that this tax is not contrary to the Constitution and upholds the verdict of the Supreme Court of Justice (TSJC).
The AEB appeal argued that the tax, which punishes “unjustifiably” empty houses of both large owners and individuals, violates the constitutional principles of equality, economic viability and the prohibition of arbitrariness of public authorities.
The judges also argue that the regulation of the tax on legal housing is in line with the “legitimate scope of the tax powers of the autonomous legislator”, referring to the Catalan Generalitat, the creator of the rule.
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