El Consejo Constitucional francés aprueba casi toda la ley de finanzas de 2026, incluido el impuesto sobre holdings

El Consejo Constitucional francés validó casi toda la ley de finanzas de 2026 el 19 de febrero, censurando solo ocho disposiciones menores y emitiendo reservas sobre otras dos. Esto incluye la aprobación del impuesto sobre holdings a pesar de la remisión del primer ministro Sébastien Lecornu, lo que permite al presidente Emmanuel Macron promulgar la ley tras su adopción por la Asamblea Nacional a principios de febrero.

Tras la adopción por la Asamblea Nacional de la ley de finanzas de 2026 el 2 de febrero, después de rechazar las mociones de censura, el Consejo Constitucional —presidido por Richard Ferrand— se reunió el 19 de febrero y aprobó el texto casi en su totalidad. Solo se censuraron ocho disposiciones menores, con reservas sobre dos artículos para limitar las interpretaciones de los mismos. ascended a los altos cargos y altos ingresos extraídas de la versión del Senado y enmiendas.

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The French National Assembly on February 2, 2026, rejected two no-confidence motions against Prime Minister Sébastien Lecornu's government, definitively adopting the 2026 finance bill after a four-month saga of intense debates. The compromise text targets a 5% GDP deficit—deemed insufficient by experts—following concessions, three uses of Article 49.3, and opposition criticism, with the bill now headed to the Constitutional Council for review before late promulgation.

France's 2026 budget remains inapplicable due to multiple referrals to the Constitutional Council, including by the government itself. This unprecedented move since 1977 suspends its implementation until a decision expected by February 20. Several opposition parties have also challenged fiscal and social measures in the text adopted on February 2.

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Prime Minister Sébastien Lecornu engaged his government's responsibility for the third time on Friday, January 30, 2026, using Article 49.3 of the Constitution to pass the 2026 finance bill at the National Assembly. This procedure, the final step after four months of debates, exposes the text to two expected censure motions on Monday, February 2, whose rejection should lead to its definitive adoption. However, a procedural error makes the voted text inaccurate, particularly regarding the balance between tax increases and savings.

Senate President Gérard Larcher called the 2026 budget 'bad,' co-constructed with the Socialist Party, and announced that the upper house will monitor its execution. Prime Minister Sébastien Lecornu resorted to Article 49.3 to pass the revenues and expenses sections, narrowly avoiding two no-confidence motions. The text could be promulgated mid-February, with cuts in public spending.

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