A 1 July 2020 judgment of Spain's Constitutional Court has been published concerning whether Royal Decree-Law 2/2016 is constitutional with regard to Article 86.1, on the duty to contribute, and Article 31.1, on the principle of the capacity to pay, of the Spanish Constitution. Royal Decree-Law 2/2016, published 30 September 2016, provided new rules for advance corporate income tax payments with immediate effect in order to increase revenue collections to meet budget objectives.
In particu…