Senate’s Inheritance Tax Repeal: Legal Showdown Between Government and Senate on Constitutional Grounds

The Constitutional Court is set to resolve the ongoing conflict between the Government and the Senate regarding the inheritance and gift tax. The court of guarantees has admitted to processing the Executive’s challenge against the Senate Bureau’s agreement to process a bill that repeals the legislation related to the tax.

The Treasury has raised concerns that this decision may violate constitutional and Senate regulations on the power of budget veto. The Government relies on Article 134.6 of the Constitution in its challenge, which states that proposals or amendments leading to a decrease in budgetary income require the Government’s consent for processing. However, the Senate Board did not obtain this consent.

Following a Council of Ministers meeting on December 19, the Minister of the Presidency and Justice warned that the Senate needed to halt the bill’s processing, which aimed to eliminate the inheritance tax nationally. The Government argues that its consent is essential for any regulation resulting in a decrease in budgetary income, as outlined in Article 134.6 of