Likewise, the court establishes that the return of the capital gain cannot be claimed if it was not contested before the publication of the ruling on October 26.
The Constitutional Court On October 26, it annulled several aspects of the municipal capital gains tax understanding that “although the quota is not higher than the capital gain actually obtained, it is excessive or exaggerated and could damage the principle of non-confiscation.”
After knowing the ruling and subsequently the content of the sentence, the court has made public this Wednesday the text already signed and communicated to the Superior Court of Justice of Andalusia, where the controversy came from, as well as the individual votes of two magistrates.
The Constitutional Court declared the nullity of various aspects of the calculation of the municipal capital gains tax, which determined that there had always been a revaluation of the land during the tax period, regardless of whether such revaluation had occurred in practice and its actual amount.
The problem that arose was not the adaptation of the tax to the principle of economic capacity as the basis of the tax, since the increase in the value of the land has existed, but its adaptation to the principle of economic capacity as a measure of the tax base.
The TC rejects that it can be claimed with retroactive effectTherefore, the annulment of the tax calculation excludes those paid, settled or judged, and those that have not been reported before the publication of the ruling, on October 26.
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