The Centre of Financial Studies celebrated the 24th edition of the Financial Studies Awards i nwhich researcher Violeta Ruiz Almendral won first place in the taxation category for her paper ‘The extension of article 7 of the LIRPF in the labyrinth: reasons for its reform or elimination’.

Since 2022, Violeta Ruiz has been a researcher of the Prometeo Project XXITAX and remains active still. Today we can celebrate the fruits of her labour on a topic that is both interesting and compelling.

Her work is an important contribution for tax academics and the development of tax policy, demonstrating her extensive knowledge in the areas of national and international taxation that was worthy of the first place prize.

As a Prometeo Project XXITAX researcher, the analysis she conducted on whether the exemption of Article 7(p) LIRPF fits into the current regulatory framework contributes to the achievement of the objectives of the Prometeo Project in observance of the necessary reform of the Spanish tax system to bring it into line with the law and current circumstances.

Questions arise around the aforementioned article as to whether it is in line with the Spanish Constitution's principles of economic capacity, equality of taxation and freedom of proof, as well as the Community principles of proportionality and free movement of workers, which need to be answered and resolved.

The researcher Violeta Ruiz Almendral has been a lawyer at the Constitutional Court and is currently Professor of Financial and Tax Law at the Carlos III University of Madrid with extensive experience. We are fortunate to have among the researchers of the Prometheus XXITAX Project professionals of such high research quality as the winner of this award.