Las «prestaciones patrimoniales públicas no tributarias» como instrumentos de intervención del Estado en la economía

Zusammenfassung

In order to reinforce the so-called income or solidarity pact, for the benefit of the most disadvantaged, in the current inflationary economic scenario, the Spanish Parliament has passed the Law for the establishment of temporary taxes on energy and on credit institutions and financial credit establishments. If we take into account that the cost of the public contribution to the support of the same is in deficit, this income pact becomes the necessary tool of the law to reduce the deficit. The controversy arises due to the figure used for this purpose, a non-tax public patrimonial benefit, and its constitutional weakness.