The new surplus value: No retroactive effect, two options for calculation and high claims risk

The Council of Ministers has approved on Monday the new delivery tax, which tomorrow will be published in the Official State Bulletin (BOE) and Wednesday will b

The new surplus value: No retroactive effect, two options for calculation and high claims risk

The Council of Ministers has approved on Monday the new delivery tax, which tomorrow will be published in the Official State Bulletin (BOE) and Wednesday will be fully valid. The figure over the increase in the value of the land of urban nature is born after 15 days of legal vacuum, which are those that have passed since the Constitutional Court launded the tax as it was conceived so far and the time in which it will be born . It will not have retroactive effects, so that the operations closed in that period of time should not pay this tax.

Hacienda had already advanced it and today, the government's minister, Isabel Rodríguez, has confirmed it, given that the head of the competent ministry, María Jesús Montero, has not appeared at the press conference after the Council of Ministers.

Also the territorial policy minister has also pointed out that citizens who have to pay for the tax may choose between two options for their calculation, and avail themselves to the one who favors them most. "The tax base will be the result of multiplying the cadastral value by new coefficients that will take real estate reality into account or will be determined by the difference between the sale price and the acquisition," she explains from Hacienda.

And to all this it must be added that the new measure is already born with an alarming danger of claims given the dubious path to change the tribute. The Government has resorted to a decree-law to urgently respond to the judgment of the Constitutional Court, but experts succeed that this legal figure is adequate to modify the tax and warn that it could give rise to a new resource of unconstitutionality.

"The new surplus value can not be approved via decree-law, born evil," says Patricia Suárez, president of the Association of Financial Users (ASUFFIN). According to the explanation of it, the jurisprudence of the Constitutional Court itself establishes that the taxes can not be approved by decree-law and what the Government is regulating is the essence of the tax, the part corresponding to its calculation. "We could attend the presentation of a resource of unconstitutionality," adds Suárez.

Since the association also denounces the lack of retroactivity established by the CT in the claims of the surplus value paid in the last four years. "It is inadmissible that it will steal the taxpayer of his legitimate right to present a rectifying self-assessment, the famous complementary, to correct errors," says Suárez. So from ASUFIN, they will ensure that they will continue to claim the capital gains paid for four years because "it is a right that assists the taxpayer and the fiscal legislation allows it."

The government has also highlighted that citizens "will not have to pay the tax when in the operation purchase sale they have not won". This is something that has not always happened, and that now the executive wants to avoid although for this it will be the taxpayer who demonstrates.

However, and "as a novelty, the capital gains generated in less than a year will be taxed, that is, those that occur when between the date of acquisition and transmission has elapsed less than a year and that, therefore, may have a More speculative character ".

For all this, the town halls, who have in this tax their second most important revenue from income after IBI with about 2,500 million, will have six months to adapt their regulations to the new legal framework.

Updated Date: 08 November 2021, 10:36

You need to login to comment.

Please register or login.

RELATED NEWS