Ir al contenido / Skip to content

The unconstitutionality of municipal surplus value is confirmed

In our popular proverb there are hundreds of teachings through small appointments or sayings. Without a doubt, the one that

In our popular proverb there are hundreds of teachings through small appointments or sayings. Without a doubt, the one that could best explain this entrance is that of “when the river sounds, water carries.”

And as we already pointed out at our March entry, regarding the tax on the increase in value of urban lands – municipal surplus value -, having been declared unconstitutional in a regional scenario, everything indicated that It would not take long to move said car to the national level. Said, and done.

recapitulating about the municipal surplus value

In parts:

  • We remember that the cadastre is updated every year, with the particularity that when an element linked to the General State Budgets has been delayed.
  • In this registry -which is not the same as the Property Registry -they are produced upward or downward updates. This affects the IVTNU, since if the cadastre “goes up”, so does the seller’s disadvantage.
  • We also remember that in the operations of the IVTNU or municipal surplus value, the salesman or hereditary part, pays a corresponding certain percentage, whether it has earned money- surplus value -, as it has lost- disability -.

With this, the reason for so much stir is exposed. One of the facts that has aroused criticism associated with it, is the arbitrariness of the municipalities to modify their quotas, all based on the regulatory law of local farms, so that as in the succession tax, the situation In the fees to be paid, it changes considerably depending on the territory in which the obligor is, but without a doubt, what has raised the most tension is the fact that the fee generated must be paid even when the operation presented losses. P>

of Gipuzkoa’s regional norm to May 11

The character of this tribute aroused many criticisms in different locations. They were formalized in respect of articles 4.1 and 4.2 a) and 7.4 of the Foral Standard of Gipuzkoa, 16/1989, which determines that the tax base said tax, is fixed by applying to the cadastral value a percentage that, in turn, It is the result of multiplying the coefficient established by the City Council, by the number of years of increase in increase.

On February 16, the Constitutional Court was pronounced in this regard, declaring as unconstitutional the disabilities , and as happens that the drafting is practically similar with the national nature, it was appropriate to prepare for the future.

The Constitutional Court, dated May 11, ventured again in this matter, extending its opinion regarding disability throughout the national territory.

Therefore, with these last legislative steps, if in your case you have sold your home in losses, you must know that you can resort. As always, the best thing is that you raise your case from and we put ourselves get to work as soon as possible.

Share article:

Subscribe to our newsletter.

*Campos obligatorios / Required fields

Articles that may interest you: