La Municipal goodwill in Barcelona It adapts to the current situation. Recall that the Constitutional Court (TC) has considered that, when there is an economic loss when selling a land, no surplus value should be paid and that, therefore, the law should be reformed to calculate the tax when there has been no increase in value.

However, the TC has not established a deadline to remedy this situation and, after six months, no provision has been made in this regard. In addition, it does not seem that in the short term there is a modified text in the sense established by the TC.

And what causes it? Well, an obvious procedural and administrative chaos as the different administrations are not clear what to do in these cases, with the added problem that, meanwhile, continue to generate operations that "theoretically" can involve the liquidation of the Municipal capital gain.

In the case of the municipal capital gain in Barcelona, the City of Barcelona, ​​having found that the situation of "impasse" is going to take longer than desired, has adopted the following criteria:

Returns already requested and pending to be resolved:

In the proceedings already initiated before the City Council, the suspension of the administrative procedure is envisaged as a provisional measure, when the taxpayer invokes in a well-founded manner that there has been no increase in value. In order to agree on this suspension, the taxpayer must be notified in advance, which may decide in this regard. And this suspension would be maintained until the legislator does not approve the modification of the Local Tax Law dictated by the Judgment of the Constitutional Court.

Pending returns to request:

The procedures for rectification of self-assessments that are initiated (and in which the subject considers that the operation is not subject to the tax) may be presented without quantifying the debt (ie, understanding that no tax should be paid) provided that it is justified. documentary form the reason why it is understood that it should not be paid. And these cases (as in the previous case), can not be reviewed by the Administration until the legal modification is approved in accordance with the Judgment issued by the TC. However, nothing is said regarding the hypothetical interest accrual for the case that finally and after the adaptation of the Local Tax Law to the contents of the Constitutional Court's Judgment, it will be considered by the Barcelona City Council that the operation was subject to to the Tax. Consequently, the legal uncertainty existing to date under the 59 / 2017 Sentence of 11 of May of the Constitutional Court is not fully addressed.


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Daniel Vigo, dig advocats

Daniel Vigo

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