{"id":1987,"date":"2022-03-13T16:00:20","date_gmt":"2022-03-13T16:00:20","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/13\/municipal-capital-gains-tax-unconstitutionality-of-the-calculation-of-the-base-that-originates-the-increase-in-the-value-of-urban-land\/"},"modified":"2025-12-10T18:05:39","modified_gmt":"2025-12-10T18:05:39","slug":"municipal-capital-gains-tax-unconstitutionality-of-the-calculation-of-the-base-that-originates-the-increase-in-the-value-of-urban-land","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/en\/2022\/03\/13\/municipal-capital-gains-tax-unconstitutionality-of-the-calculation-of-the-base-that-originates-the-increase-in-the-value-of-urban-land\/","title":{"rendered":"Municipal capital gains tax: unconstitutionality of the calculation of the base that originates the increase in the value of urban land"},"content":{"rendered":"

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The Constitutional Court has just declared unconstitutional and null and void articles 107.1, second paragraph, 107.2.a) and 107.4 of the revised text of the Law regulating Local Finance (RD Legislative 2\/2004, of March 5), because it establishes an objective method for determining the taxable base of the Tax on the Increase in Value of Urban Land that determines that there has always been an increase in the value of the land during the period of taxation, regardless of whether there has been such an increase and the actual amount of that increase.<\/span><\/p>\n

Not retroactive<\/span><\/p>\n

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The Constitutional Court has just declared unconstitutional and null and void articles 107.1, second paragraph, 107.2.a) and 107.4 of the revised text of the Law regulating Local Finance (RD Legislative 2\/2004, of March 5), because it establishes an objective method for determining the taxable base of the Tax on the Increase in Value of Urban […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-1987","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nMunicipal capital gains tax: unconstitutionality of the calculation of the base that originates the increase in the value of urban land - B&B Advocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbadvocats.com\/en\/2022\/03\/13\/municipal-capital-gains-tax-unconstitutionality-of-the-calculation-of-the-base-that-originates-the-increase-in-the-value-of-urban-land\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Municipal capital gains tax: unconstitutionality of the calculation of the base that originates the increase in the value of urban land - 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