The cancellation of the Municipal tax on capital gains, determined by the Constitutional Court, It has opened step to the claims of those affected. Pero, What can be done to recover the amount paid?
This tax revaluation of the properties when it sold the land in losses, without that its value has increased, but in practice It is always paid, Although they have lost value. I mean, for the constitutional it is not legal to impose a tax when there has been no economic gain.
Like this, the ruling handed down by the TC plenary will force reform this local tax, technically called “Tax on the increase of the value of the land of urban nature”, an important source of revenue for Councils.
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How to claim the Plusvalía?
-The first step is to submit a written request for rectification the Town Hall, which raised the tax, with the documents certifying the payment and the amount made.
-Starting from there opens the administrative channels in the consistories, Depending on whether they have specific courts to pronounce on these questions.
-If there is a refusal by the City Council or the procedure it is not resolved via municipal, that's when you can start the judicial procedure, in this case through the filing of a contentious-administrative appeal.
-Before the courts, It is convenient to know if it is profitable in economic terms, which may occur that the amount recovered is less than what you have to invest in concepts as the hiring a lawyer or auditor.