Veto presupuestario y derogación del Impuesto sobre Sucesiones y Donaciones: STC 135/2025, de 11 de junio (Conflicto entre órganos constitucionales del Estado núm. 1219-2024)

Abstract

The Constitutional Court applies the doctrine of STC 34/2018 and dismisses the conflict between constitutional bodies of the State brought by the Government against the Senate, arising from the Chamber Board’s refusal to accept the Government’s budgetary veto of a bill aimed at repealing Law 29/1987 of 18 December on the Inheritance and Gift Tax. Since this initiative did not affect the current budget at the time it was introduced, the Government exceeded the power conferred by Article 134.6 of the Constitution.