Royal decree-laws limits. The “extraordinary and urgent need” requirement. Royal decree-laws legitimacy to regulate regulatory matters. Tax laws amendments by royal decree-laws. Commentary on the Constitutional Court Judgment 14/2020, of January 28. Concerning action of unconstitutionality num. 2208-2019. (BOE num. 52, of February 29, 2020)

Abstract

The Constitutional Court declares the first and third additional provisions of Royal Decree-Law 7/2019, of March 1, of urgent measures on housing and rent, unconstitutional and void. Regarding the first additional provision (measures to promote the offer housing for rent), the Constitutional Court considers that it does not justify the need to resort to a decree-law for the adoption of measures for the implementation of which, in principle, those is no requirement of a norm with the rank of law; and, with respect to the third additional provision (Infrastructure agreements), that the justification offered is not sufficient to displace the legislative power of the Cortes Generales (art. 66.2 CE), as it does not maintain the necessary connection of meaning with the situation of extraordinary and urgent need previously defined. The High Court confirms the constitutionality of the aforementioned Royal Decree-law in all other provisions, including those that entail the modification of the laws of two special taxes: the Property Tax and the Tax on Property Transmissions and Documented Legal Acts.