The new municipal surplus value is not infallible, it can be claimed

 The plenary session of the Constitutional Court (TC) supported last week the express reform that the Government carried out in November 2021 on the so-called municipal capital gains tax (technically called tax on the increase in value of urban land). However, some tax experts consulted by CincoDías Legal believe that there is room to claim a refund of the new tax.

Many taxpayers wonder if it is possible to appeal to the new surplus value. This is stated by José María Salcedo, managing partner of Salcedo Litigios Fiscales. In addition, he points out, "the judgment of the TC only affects the claims filed against municipal capital gains referring to transfers that were made as of November 10, 2021 [date of entry into force of the reform]." As explained by the lawyer, the resolution closes the door to appeal for formal reasons, that is, for the application of the new regulations (in doubt due to its approval by royal decree law) now endorsed. However, he believes that the window for questioning fundamental constitutionality remains open.

https://cincodias.elpais.com/cincodias/2023/03/17/legal/1679038108_861848.html