u/tmountain

Last month the Tribunal Constitucional ruled that the list of "high value added activities" can't be set by ministerial order. It has to go through Parliament.

The ruling only binds the one case for now (a CAAD dispute). But if 3 similar decisions stack up, it becomes generally binding and the 20% rate could be invalidated for recipients in this category (high value added activities).

Pensioners aren't affected. Foreign-employed people are mostly insulated through a different article. Category B (contractors / freelancers) are the most exposed because both the 20% rate and the foreign-source exemption depend on that same activity list. IFICI has the same problem.

Anyone else tracking this?