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Tax experts prepare resources remembering that the Supreme Court declared a similar decree by Montoro unconstitutional Judicial offensive by doctors, lawyers, architects, journalists and artists against the Treasury due to the increase in personal income tax withholdings for the self-employed. And it has every sign of prospering. Tax law experts remember that the Supreme Court already declared a similar measure by Cristóbal Montoro "unconstitutional" in The professional groups that have decided to litigate over this twist are self-employed workers and workers dedicated to liberal professions , a group that is considered especially affected by the Executive's measure. In fact, as El Confidencial Digital has learned , the two majority organizations that bring together the more than 3 million self-employed workers in Spain, ATA and UPTA , are already working on a lawsuit to appeal the measure approved by the Government in court.
Some professional associations , such as doctors, lawyers, architects or journalists, are also considering joining this legal offensive . The Supreme Court has already 'knocked down' a similar measure Legal experts in tax matters, consulted by ECD , explain that these groups have everything to win against the Treasury to get the Supreme Court to declare the measure “null.” They remember that there is already a precedent that ruled in favor of those affected by the increase in Middle East Mobile Number List withholdings in the IPRF of the self-employed. The Supreme Court declared “null and void and expelled from the Legal System” the Royal Decree of February 5 of the Government of José María Aznar , by which the withholdings of professionals in personal income tax were raised to 20% . It ruled that the measure was “unconstitutional, confiscatory and contrary to the principles of equality and economic capacity” contained in article 31.1 of the Constitution. He also ruled that that decree was “pure voluntarism, the result of improvisation, lacking foundation and only seeking to raise money .

This is ruling 6626/2000 , from the Third Chamber of the Supreme Court, issued just in the year in which the current President of the Government, Mariano Rajoy, had been promoted to First Vice President of the Executive, and Cristóbal Montoro occupied, as now, the Treasury portfolio . Increase in personal income tax withholdings to 21% Now, the Government is going to temporarily increase from 15% to 21% the personal income tax withholding for income from professional activities and the income on account for work income derived from teaching courses, seminars or conferences, obtained from next 1 August until December 31, 2013 . That 21% is deducted from the invoices issued by those professionals, so that the Treasury advances income . That is, he collects it to have liquidity even though he later has to return it to the taxpayer in the income tax return. Treasury manages to collect The experts are not deceived and remember that, even if the rule is overturned in the Supreme Court, the process can take at least a year .
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