Hacienda had reports on the capitalization tax that asked to anticipate the TC veto

The cancellation - de facto-of the local surplus value has ignited the alerts in the main town halls. After the Constitutional Court touched the calculation o

Hacienda had reports on the capitalization tax that asked to anticipate the TC veto

The cancellation - de facto-of the local surplus value has ignited the alerts in the main town halls. After the Constitutional Court touched the calculation of the tax, mayors of the PSOE, the PP, of the coalitions close to United Can and of the nationalist and independence parties have coincided in demanding the Government a rapid solution, because but the budgets of thousands of Consistor will be in danger.

The alert was widespread and the answer was not made to wait: the Ministry of Finance announced that Last "a legal draft that will guarantee the constitutionality of the tribute, will offer legal security to taxpayers and certainty to the town halls."

The constitutional, in a judgment of Magistrate Ricardo Enríquez, considered this Tuesday that the calculation of the increment of the value of the land of urban nature -publically known as local surplus value - is unconstitutional to understand that the objective computing system is not It corresponds with reality. Why? Because until now the tax was always charged, regardless of the fact that the property has revalued or not.

The department that Capitano María Jesús Montero will change the norm now, after the failure of the Guarantee Court, but as the world has known, the Ministry of Finance could have reformed the tax before and have avoided the Varapalo to the town halls, but not what did.

The General Secretary of Autonomic and Local Financing, Inés Olondriz of Moragas, had reports, ensuring that the law that regulates local haciendas had to be reformed, after justice had already failed against local surplus value. And before the final judgment of the Constitution, which is due to discounted in the executive, according to government sources consulted. "Our reports said that this had to be done," they recognized in Finance. But the minister did not boost the changes on time.

The government was prepared to change the calculation of surplus value since much before the sentence. In fact, the Spanish Federation of Municipalities and Provinces (FEMP) itself claims since January 2018 that the tax is modified. And the PSOE, at that time, already asked for "a global reform of the tax on the increase of the value of land of urban nature."

With the ruling of the Constitution, it will be impossible for City Councils to charge municipal surplus value, except that the legislator modifies the regulations to adapt it to constitutional requirements. The sentence, in fact, suggests this.

Sources of the Constitutional Court emphasize that they already warned of this end in the judgment of May 2017, where the court declared unconstitutional other articles of the Royal Decree, and in the year 2019, when the surplus value was declared unconstitutional if the quota was higher than the Patrimonial increase.

Despite this circumstance, in none of the two cases the Government of Turn (first was an executive of the PP, who raised the reform but could not approve it on time - for the motion of censorship - and after the PSOE) picked up the glove and Modified legislation.

The discomfort is transversal among the mayors. Not so much for the judgment, which was expected, as they consider a passivity of the Executive, which could have changed the law before and has not announced it until now. The Mesiles of the main parties claim that the legislation is modified to establish the surplus value, but by the urgent way, that is, by decree law. And they demand that the Ministry of Finance articulates a fund to compensate them as long as they do not charge the tax.

"The first thing we have to do is study the sentence. Afterwards, request compensation and a rule that replaces the invalidate law," says FEMP sources, chaired by the Socialist Abel Knight. It is something that shares the Popular Party. "But we also demand the urgent call from the National Commission of Local Administration [the largest conclave between government and town halls], with the presence of the Ministers of Finance and Territorial Politics [Isabel Rodríguez]", says this newspaper the Deputy Secretary of the PopularAntonio González Terol.

The example of Madrid is clear: the surplus value is the second tribute with the greatest collection capacity of all those who manage the City Council of the capital. "For 2021, it is planned to raise almost 500 million."

It is what the municipalities entered the tax on the value of the value of the urban nature, better known as a surplus value, in 2018, according to the data of the General State Intervention (IGAE).

In 2018, which is the last exercise that there are updated data, there was a fall of more than 8% in the collection after the judgment of the Constitution that already declared some articles of the Local Law Law that affected this tax.

Updated Date: 26 October 2021, 20:44

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