The Ministry of Finance wants to approve the new surplus value on Monday, and thus guarantee the collection of the City Councils that receive thanks to this Figure 2,300 million euros. The judgment of the Constitutional Court, who knocked down the figure as he was conceived so far, supposed a huge hole in the municipal coffers, and the Department of María Jesús Montero has acted immediately to avoid this situation.
"The intention is to take it to the Council of Ministers advanced next Monday, adapting the norm to the constitutional text and that the City Councils can continue to raise this taxes," explains sources of Finance.
In this way, Hacienda will have taken only 13 days since the constitutional touched the tax to shape a new figure. An unusual immediacy in which you have had to see the pressures of the town halls but also the own from the government to continue maintaining that source of municipal income.
In its judgment, the TC resolved the annulment considering that the calculation system "for being alien to the reality of the real estate market and the economic crisis and, therefore, outside the economic capacity taxed by the tax and demonstrated by the Taxpayer, violates the principle of economic capacity as an imposition criterion ".
However, already before, in 2017, it had decreedly declared unconstitutional and partially null some articles of the Law of Local Hateners. This decision has already reduced the capacity to collect the tax, which went from over 2,500 million to be on those mentioned 2,300 million, according to the latest data from the General Intervention of the State Administration (IGAE) related to 2018.
However, and back to the sentence of last October, Del CT established an umbrella to prevent the municipalities from having to face a flood of claims by citizens who consider that they have been charged a tribute in an undue or non-adequate manner to his reality.
In this sense, the text establishes that "can not be considered situations capable of being reviewed in this judgment, those tax obligations accrued by this tax, which on the date of dictating the same-October -26 - have been definitively decided by judgment with Strength of thought judged or by firm administrative resolution ". The Court clarifies that they will also have the consideration of "consolidated situations" the provisional or definitive liquidations of the surplus value that have not been challenged as a judgment.
That is, they will be able to claim all the liquidations and self-assessments that have been claimed and have not had an answer (this means that they are not firm), and also those liquidations and self-assessments that are liquidated from October 26 until there is a new method of Calculation, which will be considered nulls of full right and therefore, taxpayers will not have to liquidate it until they have a new method.
On the contrary, liquidations or self-assessments that have not been claimed before the judgment or firm administrative resolutions or administrative resolutions can not be claimed before the judgment or administrative resolutions that have not been resorted at the time.
Date Of Update: 05 November 2021, 10:12
