Municipal capital gains tax refund is possible
The tax on the increase in value of urban land, popularly known as capital gains tax, can be claimed and can be won.
In what type of operations are there capital gains?
Sales of real estate
Acceptance and renunciation of inheritances
Liquidation of joint-ownership accounts.
Reversion of expropriated land.
Contribution of real estate in case of incorporation of a company or increase of its capital.
Payment in lieu of payment of a debt
On what doctrine or law do we base ourselves?
We rely on the Doctrine of the Constitutional Court (Judgments of February 16 and May 11, 2017). In the Doctrine of the Supreme Court (mainly Judgment of July 9, 2018). The regulations applicable to the controversy are the Law of Local Treasuries, the General Tax Law, the Law of Common Administrative Procedure, and the Law of Contentious-Administrative Jurisdiction to claim the municipal capital gain.