Claiming for refund of the municipal plusvalia tax paid when selling a property – final resolution
7 Jun. 2017
As expected, last May 11, the Constitutional Court declared unconstitutional the articles of the State Law that rules this tax related to the method of calculation of the taxable base, in the same terms previously declared for the Guipuzcoa and Alava Regional Law.
Those articles have been declared null and void in all the national territory, without time limitation, but limited exclusively to the cases where the property is sold at a loss. Hence, the door is open to claim for refund of this tax within the past 4-years statutory period.
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