THE CONSTITUTIONAL COURT VOIDS THE MUNICIPAL CAPITAL CAPITAL TAX.

13/02/2022

The Tribunal understands that the objective method of determining the taxable base of the tax is invalid, since it determines that there has always been an increase in the value of the land, regardless of whether it actually existed and of the actual amount of said increase.

The Tribunal understands that the objective method of determining the taxable base of the tax is invalid, since it determines that there has always been an increase in the value of the land, regardless of whether it actually existed and of the actual amount of said increase. 

The Plenary has resolved the following: POSITIVE SIDE: "In attention to all of the above, the Constitutional Court, by the authority conferred on it by the Constitution of the Spanish Nation, has decided: Consider the question of unconstitutionality no. 4433-2020, promoted by the Contentious-Administrative Chamber of the Superior Court of Justice of Andalusia, Ceuta and Melilla, based in Malaga and, consequently, declare the unconstitutionality and nullity of arts. 107.1 second paragraph, 107.2.a) and 107.4 of the consolidated text of the Law regulating local finances, approved by Royal Legislative Decree 2/2004, of March 5, in the terms provided in legal basis 6". The sentence, for which Judge Ricardo Enríquez has been the rapporteur, considers that articles 107.1, second paragraph, 107.2.a) and 107.4 of the consolidated text of the Law regulating local treasuries (Legislative RD 2/2004) are unconstitutional and null and void. , of March 5), because it establishes an objective method of determining the tax base of the Tax on the Increase in the Value of Urban Land that determines that there has always been an increase in the value of the land during the tax period , regardless of whether there was such an increase and the actual amount of that increase. The ruling declares the intangibility of the firm situations existing before the date of approval of the ruling. The sentence has the concurring particular vote of President Juan José González Rivas and the dissenting votes of magistrate Cándido Conde-Pumpido and magistrate María Luisa Balaguer.