On 18 January 2024, Spain's Constitutional Court issued a release on its unanimous judgment finding that certain provisions of Royal Decree-Law 3/2016 are unconstitutional with regard to Article 86.1, on the duty to contribute, and Article 31.1, on the principle of the capacity to pay, of the Spanish Constitution. Royal Decree-Law 3/2016, published 3 December 2016, introduced the following res…