Claim municipal surplus value

Claim municipal surplus value

Lawyou — jueves, 25 de febrero de 2021

It is possible to get a refund of the municipal capital gains tax. The tax on increase in value of land of urban nature, popularly known as capital gains tax can be claimed and can be won.

In what type of operations are there capital gains?

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  • Real estate sales
  • .

  • Acceptance and disclaimer of inheritances.
  • Acceptance and disclaimer of inheritances.
  • Permutes.
  • Settlements of joint ventures.
  • Settlements of joint venture accounts.
  • Reversion of expropriated land.
  • Contribution of real estate in case of incorporation of a company or increase of its capital.
  • Dation in payment of a debt
  • .

On what doctrine or law do we base ourselves?

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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 dispute are the Law of Local Treasuries, General Tax Law, Law of Common Administrative Procedure, and Law of Contentious-Administrative Jurisdiction to claim the municipal capital gain.

Types of municipal capital gains

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  • Plusvalía with losses: situation in which the deed of purchase of the client reflects an acquisition value higher than the deed of sale.
  • Capital gain with gain: situation in which despite the purchase deed reflects an acquisition value lower than the deed of sale, the expert accredits that it is the flight that has increased the value, not the land.
  • Confiscatory capital gains tax: case in which, despite the existence of capital gains tax, the fee charged by the Town Hall is higher than 100% of the wealth generated.
  • Consiscatory capital gains tax: case in which, despite the existence of capital gains tax, the fee charged by the Town Hall is higher than 100% of the wealth generated.
  • Patrimonial liability: for the case of firm liquidations that verify the concurrence of the legal requirements for its demand.

Who can claim the municipal capital gain?

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Anyone, natural or legal person who makes a transfer in any of the cases described in the taxable event of the tax.

Do you need legal advice?

In Lawyou we havea specialized professional team that have already successfully claimed municipal capital gains. Do not hesitate to contact us by writing in the form below to tell us about your case. Or you can do it through our email atencionalcliente@lawyoulegal.com or, if you prefer, you can also call us at 602 226 895.

Here we leave an article published in Confilegal by Lawyou partner Álvaro Torrecillas Martínez. Click here to read it.

Si quieres reclamar una plusvalía de una herencia, venta de inmueble u otro tipo de operación rellena el siguiente formulario.

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