{"id":10385,"date":"2025-12-16T14:43:37","date_gmt":"2025-12-16T13:43:37","guid":{"rendered":"https:\/\/www.monteroaramburugva.com\/?post_type=al-dia&#038;p=10385"},"modified":"2026-01-02T14:45:40","modified_gmt":"2026-01-02T13:45:40","slug":"the-constitutional-court-upholds-minimum-fractional-payments","status":"publish","type":"al-dia","link":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/the-constitutional-court-upholds-minimum-fractional-payments\/","title":{"rendered":"The Constitutional Court upholds minimum fractional payments"},"content":{"rendered":"\r<div id=\"KpisCitas-block_ac716a4ee8ba7e6af0104a597d4b4992\" class=\"KpisCitas noKpis noCita\">\r    <div class=\"onTop\">\r        <div class=\"texts\">\r                        <div class=\"txtBtns\">\r                                                    <div class=\"itemTexto\"><p>In a recent ruling, the Plenary Session of the Constitutional Court dismissed a question of unconstitutionality, brought by the High Court of Justice of the Valencian Community, which questioned the obligation of minimum fractional payments for companies with a net turnover of more than \u20ac10 million.<\/p>\n<p>The question of unconstitutionality arose from a claim by an entity subject to this regime that alleged it had suffered financial damage because the amount paid in instalments was higher than the corporation tax paid. It therefore questioned whether this fractional payment system was consistent with the principle of economic capacity.<\/p>\n<p>The Constitutional Court analysed the issue and ruled that this method does not levy tax on fictitious income, but rather determines this income in real, net and current terms, as the calculation is based on the positive accounting result of the profit and loss account for months three, nine and eleven of each calendar year.<\/p>\n<p>Consequently, it concluded that this is a reasonable form of quantification, emphasising, moreover, that it constitutes an obligation separate from the main tax obligation and that it exists not only in this tax, but also in others, such as personal income tax.<\/p>\n<\/div>\r                                <div class=\"btns noFirst noSecond\">\r                                                        <\/div>\r            <\/div>\r        <\/div>\r    <\/div>\r        <\/div>\r\r","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":7795,"template":"","meta":{"_acf_changed":true},"categoria_al-dia":[],"class_list":["post-10385","al-dia","type-al-dia","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Constitutional Court upholds minimum fractional payments - Montero Aramburu &amp; 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