The Constitutional Court in its judgment 59/2017, of May 11, 2017, declared the unconstitutionality of articles 107.1, 107.2.a) and 110.4 of the Law Regulating the Local Treasuries, referred to the system of calculation of the tax base of the Tax on the Increase in Value of Urban Land (IIVTNU by its Spanish acronym or more commonly known as municipal capital gains tax), and the powers of the Town Hall to verify the aforementioned tax, but only insofar as they are subject to taxation situations of non-existence of value increases.

Based on this ruling, we inform you that you can claim the liquidations or self-liquidations for the Tax on the Increase in Value of the Urban Land, for the last four years, in the cases in which a property has been transmitted for a value lower than the acquisition value of same.

 If you had a loss in the transmission of a property, and want our help to claim the return of the municipal capital gains tax, you need to submit the following documentation to us:

 1)  The payment paid to the Town Hall for the transmission which is being claimed.

 2)  IBI receipt for the transmission date.

 3)  Copy of the transmission deed (sale or inheritance).

 4)  Copy of the acquisition deed (sale or inheritance).

 5)  Bank account number where you want to receive the return.

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