The Spanish municipalities have been, at the moment, without their second main source of income after the Constitutional Court has published on Wednesday the judgment by which it annuls the so-called Municipal Survey Tax (tax on the increase in value of land of an urban nature). However, the same ruling saves the consistories before the expected alluvion of claims that could cost millions of euros to the municipal coffers taking into account that every year around 2,500 million euros entered through this tribute.
The sentence tries to avoid this situation by very closely limiting cases in which taxpayers can claim the return of the tribute from now on.
The text annuls the favorable calculation formula but establishes that "situations can not be considered to be reviewed in this judgment, those tax obligations accrued by this tax, which on the date of dictating the same-October 26 - have been decided Definitely by judgment with trial force or by firm administrative resolution ".
In this sense, 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 of the date of judgment.
Therefore, they will be able to claim all the liquidations and self-assessments that have been claimed and have not had an answer (this means they are not firm). In addition, those liquidations and self-assessments that are settled from October 26 until there is a new method of calculation are nilles of full right, so until they have a new method to calculate the tax they should not settle it.
On the contrary, liquidations or self-assessments that have not been claimed from the judgment or firm administrative resolutions or administrative resolutions can not be claimed, that is, judgments and administrative resolutions that have not been resorted at the time.
Since the legal team of claim. It is the "inequality" that the resolution generates among the taxpayers, "because it leaves hundreds of thousands of taxpayers out of return on what they paid for this tax." The Magistrate Cándido Conde-Pumpid Tourón also refers to this aspect in the particular vote that establishes in the ruling, according to which the sentence causes inequality among taxpayers since they are not going to see favored those who paid the tax without submitting claim Neither rectification of any self-liquidation, attending to the situation of legitimate trust that generated the previous pronouncements of the court in which it declared that the tax was in accordance with the Constitution in its current configuration.
Precisely this inequality and the absence of retroactivity of the judgment has generated a lot of disagreement in organizations such as Asufin (Association of Financial Users), where they have begun to study the possible claims of the self-ascendations carried out in the last four years "since there are tools Legal within the fiscal regulations that allow you to reopen the case. "
According to its first conclusions, the fiscal regulations allow to present a rectification of self-assessment or a complementary declaration to correct errors to the detriment of the public finance. "In this way, a new claim procedure would be opened that the administration will be obliged to respond and, wait, do so for the benefit of the taxpayer who did not claim," they point out from the organization.
"It does not seem about receipt that the Constitutional Court premiers those who systematically resort taxes and punish those citizens who trust that the administration is correctly charging" declares Patricia Suárez, President of Assay.
In any case, the effects of the sentence are immediate and as soon as it is published in the BOE (Official State Bulletin), the surplus value can not be charged in any resort of real estate.
Regarding the non-retroactivity that incorporates the judgment of the TC, they believe that "it could be lying in Europe, as happened with the ruling of the supreme relative to the soil clause."
Date Of Update: 08 November 2021, 06:21
