La limitación de efectos de las sentencias de inconstitucionalidad y las solicitudes de rectificación presentadas el día del fallo

Abstract

This article analyzes the limitation of the effects of unconstitutionality judgments in tax matters, particularly the limitation established by Constitutional Court ruling 182/2021 and reiterated in later rulings. It examines whether this limitation extends to requests for the rectification of self-assessed tax returns filed on the same day the Constitutional Court issued its ruling, an issue recently addressed by the Supreme Court in its judgment of 22 June 2026.