The Economic-Tax Regime of the Canary Islands in the Spanish Constitution. An analysis of the third additional provision

Abstract

The Canary Islands Economic-Tax Regime (ETR) is protected in the Third Additional Provision of the Spanish Constitution, which not only declares it as compatible with the Constitution, but also protects its essential core, constituted by the essential 

principles of the ETR regulated under article 166 of the Statute of Autonomy of the Canary Islands. This paper analyses the mentioned Additional Provision, beginning with its meaning and nature, and subsequently, it continues with the analysis of the financial core of the REF protected by it and the competences of the Autonomous Communities in this area.