Lecturer Jordi de Juan, from the Faculty of Law and Director of the Bosch Aymerich Family Business Chair at UIC Barcelona, participated as a speaker at the Madrid Tax Forum 2025, where he analysed the constitutional scope of Law 7/2024, which reinstates several fiscal measures previously annulled by the Constitutional Court.
In his presentation, titled "Current Panorama of the Measures of RDL 3/2016 Declared Unconstitutional by STC 11/2024: Law 7/2024, a New Battle", Dr De Juan highlighted the risks of reinstating provisions without substantial reformulation, particularly those already deemed unconstitutional, such as the limitation on the compensation of negative tax bases in Corporation Tax for large companies.
He also addressed other contentious aspects of the new law, including mandatory tax reversal, restrictions on the deduction for double taxation, and the non-integration of losses from the transfer of shares. He noted that the latter issue could potentially lead to future constitutional challenges.
During the meeting, the professor also called for a renewal in the legal defence arguments by taxpayers, advocating for more innovative and robust approaches than the repeated use of the principle of economic capacity.
The session was part of the first round table of the congress, which featured experts from the academic and judicial fields such as Enrique Arnaldo, magistrate of the Constitutional Court, and Félix Alberto Vega Borrego, professor of Financial and Tax Law.
Furthermore, Dr. De Juan moderated a panel dedicated to the fiscal challenges faced by large companies, with representatives from prominent firms such as Telefónica, Repsol, and Banco Santander. The forum also featured the participation of Supreme Court magistrates and senior officials from the Tax Agency, underscoring its significance in the current legal landscape.
Through his contributions, Dr De Juan reinforces UIC Barcelona's role in the rigorous analysis of legislative changes and in leading contemporary legal debates with significant social impact.
