Los Principios Tributarios del art. 31.1 de la Constitución y la concurrencia de tributos

Abstract

Concurrent taxes phenomena have been multiplying in our taxation system because of an increase of regional tax figures. As a result, the principle of economic capacity has been emptied of content in successive judgments of the Constitutional Court, while the principle of non-confiscation lacks sufficient normative and jurisprudential development. These facts make it necessary to return to the original spirit with which both principles were formulated.