Posibles efectos derivados de la inconstitucionalidad del régimen fiscal retroactivo de las «stock options»
ISSN: 2443-9843
Year of publication: 2016
Issue: 20
Pages: 66-69
Type: Article
More publications in: Carta tributaria. Revista de opinión
Abstract
The Constitutional Court recently declared that the backdated application of the tax regime on stock options established under the Thirty-First Additional Disposition of Law 35/2006 was non-constitutional. Said disposition had been in force since its incorporation in the legal text under Law 2/2011 of 4th March on Sustainable Economy until its suppression effective as of 1st January 2015. Well, this paper analyses the possible channels via which the affected parties might be able to recover what they had paid at the time due to application of said regulation. Particular emphasis is placed on the possibility of obtaining compensation by claiming against the Legislating State’s wealth liability.