The Government ignored the Statute with the decree law to double the tourist tax agreed with Esquerra i ComunsThis is the conclusion reached by the Council of Statutory Guarantees, which analyzed the regulations that doubled this tax and enabled municipalities to establish a four-euro surcharge to allocate more resources to housing policies. The ruling, which is not binding, is the result of a complaint filed by Junts, which accused the Catalan government of wanting to govern "by decree," outside the ordinary legislative procedure, and attempting to approve a budget "through the back door." Carles Puigdemont's group also challenged a series of tax changes to which the guarantees body also draws the attention of the Catalan government: among others, the reduction of personal income tax on incomes below 33,000 euros, which does not meet the requirement of "extraordinary and urgent need" that justifies the Government legislating by decree law, rather than submitting a bill to the Catalan Parliament.

The Council of Statutory Guarantees (CSG) has backed the Government's decree to act as guarantor, through the Institut Català de Finances (ICF), for the €5.4m bonds the Court of Auditors has imposed on 34 current and former Generalitat senior officials over the Catalan administration's foreign action between 2011 and 2017. The CSG voted unanimously to validate the plan despite requesting two modifications that Parliament, by majority, has incorporated into the bill: that the involvement of the ICF is "exceptional" and "limited in time" and that it is made clear that those affected have to return the money to the Generalitat in case of a final ruling.