The prohibition of confiscation as a limit to taxation

Abstract

For a tax to be "legitimate", it is necessary that it taxes "economic capacity" and does not have "confiscatory scope" (article 31.1 CE). In Germany, a tax is confiscatory when it imposes an "exaggerated burden"
(50% or above). In France, it is confiscatory when it imposes an "excessive burden" (50% or above). In
Argentina, it would be confiscatory when it absorbs a "substantial part" of property or income (when it approaches 33%). However, in Spain, a tribute is confiscatory, either when it is imposed upon fictitious manifestations of economic capacity, or when it depletes the taxable wealth (when the tax reaches 100%).