The principle of taxpaying capacity in the income economic activities determined by the method of direct estimation in Personal Income Tax

Abstract

This work proposes an analysis on the fulfilment of the principle of ability to pay referred to in article 31.1 of the Spanish Constitution in the field of net income from economic activities determined by the method of direct estimation in the Personal Income Tax. To this end, a study of the principle of ability to pay has been carried out by addressing its merits, meaning and content, taking into account the case-law and doctrine that exists so far. The purpose is to demonstrate the possible injuries that existing legislation and administrative and judicial decisions may be infringing the right to contribute according to their economic capacity that taxpayers of economic activities whose net performance is determined by the method of direct estimation as to the estimate of the deductibility of supply costs and arising from the use of tourist vehicle use.