The Constitutional Court has declared unconstitutional the collection of the municipal capital gains tax when the fee that is payable is greater than the increase actually obtained by the citizen.
In plenary and unanimously, the court, which has not made the sentence public, thus responds to a question raised by the Supreme Court in July of this year, on three articles of the Law of Local Haciendas, those related to the calculation of the municipal capital gain when it is greater than the benefit obtained from the sale of a property
The sentence, whose presentation has corresponded to Judge Pedro González Trevijano, argues that when there is an increase in the transmission and the fee that goes out to pay is greater than the increase actually obtained by the citizen, it would be being taxed for a non-existent, virtual or fictitious income, producing an excess of taxation contrary to the constitutional principles of economic capacity and non-confiscation.
The Court limits situations that may be reviewed exclusively to those that have not acquired firmness as of the date of publication.
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