El Tribunal Supremo avala la limitación de efectos contenida en la STC 186/2021 ¿Un poder constituido no sujeto a la constitución?: SSTS de10 de julio de 2023 rec. núm. 4701/2022 y 5181/2022

Abstract

STC 186/2021, which declared the unconstitutionality of certain precepts regulating the Tax on the Increase in Value of Urban Land, resolved to limit the effects in time of its pronouncement. The content of this limitation and the way in which it was publicized by the Constitutional Court have been and are certainly controversial, giving rise to a legal debate that has reached the Supreme Court. In two recent rulings of last July, the High Court endorsed the limitation of its effects made by the highest interpreter of the Spanish Constitution.