Decision N° 673 issued by the Constitutional Chamber (Case: Reinaldo Jesús Guilarte Lamuño)
The Constitutional Chamber of the Supreme Tribunal of Justice issued Decision N° 673 of August 2, 2016, whereby it ratified its criterion stated in Decision N° 301 of February 27, 2007, by reason of the Action for Nullity on Grounds of Unconstitutionality filed jointly with an innominate precautionary measure against article 31 of the Decree with the Status, Value, and Force of Law of Partial Amendment to the Income Tax Law (“Decree-Law”), published in Official Gazette No. 6.152 Extraordinary of November 18, 2014.
The Chamber stated in said Decision N° 673 that article 31 of the Decree-Law of 2014 is a re-edited rule - as the one contained in the Decree with the Status, Value, and Force of Law of Partial Amendment to the Income Tax Law, published in Official Gazette Nº 6.210 Extraordinary of November 30, 2015 - that included items that had already been subject to interpretation by the Chamber in Decision N° 301 of February 27, 2007.
As established by the Chamber in Decision N° 301, it is inferred from the foregoing that the items that form the net income of the workers only include the remunerations granted on a regular basis referred to in Paragraph Second of article 133 of the repealed Organic Labor Law (now article 104, last paragraph, of the Organic Law of Labor and Workers currently in force), that is, only the normal salary received by the worker for the provision of services is part of the net income; therefore, the remunerations with no regular and no permanent character are excluded.