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Anulación de la plusvalía en caso de pérdida patrimonial

Municipal capital gains when there is a capital loss

The Tax on the Increase in the Value of Urban Land, commonly known as capital gains, is a municipal tax that establishes a revaluation of the home at the time of transfer, whether by sale, donation or inheritance. Which also takes into account the cadastral value and the years elapsed between the award and transfer of said property.

En este artículo conocerás todo lo que debes saber sobre la Plusvalía en caso de pérdida patrimonial.

Who has to pay the Capital Gain?

A relevant issue is knowing who is responsible for paying the capital gain:

  • When real estate is sold, the seller will be the one who pays the capital gain.
  • When real estate is donated, the recipient will be the one to pay the capital gain.
  • When a property is inherited, the heirs will be the ones who pay the capital gain.

The tax has been applied whether or not there was a benefit at the time of the transfer of the property. Nowadays, due to the large number of citizens who are transferring real estate for a lower amount after the economic crisis, that is, obtaining a capital loss, the Constitutional Court has decided to intervene and annul said tax in these cases.

In these cases, a claim for capital gains may be made to the city council, understanding that they go against the principle of economic capacity. Pointing out the doctrine of the Constitutional Court on the principles of article 31.1 of the Spanish Constitution and reiterating that, “in no case may the legislator establish a tax taking into consideration acts or facts that are not exponents of real or potential wealth”, as happens in these cases. In such a way, the ruling of said Court may benefit a large number of people.

Consequently, if a person has sold a property for an amount less than its acquisition value, they may claim the capital gain paid. But for this, the Tax must have been paid previously.

Municipal Capital Gain Claim Deadline

Likewise, it is essential to highlight the deadlines that exist to be able to make the corresponding claim. In the first case, if the tax was paid voluntarily when the property was sold (self-assessment), the period will be four years. And secondly, if the payment was made at the request of the City Council, you will have one month to proceed to make the claim. Therefore, you must request the annulment of the liquidation carried out and the return of undue income from the municipal capital gains.

How to claim Municipal Capital Gains?

If you have paid the capital gain unfairly, at Abogados Lara we will be happy to inform you free of charge to carry out your claim. Contact us for a free first appointment through our web form or calling 91 642 64 34.

Abogados Lara

Abogados Lara

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Abogados Lara is a legal bureau with specialist in each law branch who will counsel you about all those legal questions that might be of your interest.

With a longer than 10-year trajectory in the juridical world you shall count with a tailored service.

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