Warns that the patrimonial responsibility of the State towards individuals for this tax is not automatic
MADRID, 23 Feb. (EUROPA PRESS) –
The National Association of Local Public Treasury Inspectors (ANIHPL) estimates that the new regulations on the Tax on the Increase in the Value of Urban Land (IIVTNU), better known as municipal capital gains, would be producing a reduction in collection of between 30% and 40% of what the municipalities had been earning.
The Local Treasury Inspectors maintain that this loss could be added to that derived from the income that has not been received for all those resources that were pending resolution on October 26, 2021 – when the ruling of the Constitutional Court was published. — and that have had to be estimated by the inspections or verifications of self-assessments of the previous four years.
To all of the above, Association adds, could be added the refunds that have had to be made due to the delay of the legislative State in adequately regulating the tax after the explicit warnings issued by the Constitutional Court in its rulings.
The latest ruling on this matter from the Supreme Court rejects that the State must compensate a taxpayer who had made the payment through self-assessment of a municipal capital gain in a case in which the devaluation of the land was not proven.
Through this ruling, and other similar ones issued on February 2 and 5, the Supreme Court closes the avenue of patrimonial liability requested by individuals who could not prove a drop in the value of the land.
This ruling does not analyze the possible patrimonial responsibility of the State in the case of taxpayers who did suffer this devaluation, although they could already, since the ruling of the Constitutional Court of 2017, demand from the town councils the return of unduly entered capital gains when they prove such decrement.
Nor does it analyze the patrimonial responsibility of the legislative State in the face of claims that may be raised by local entities, which in this area are in a different situation than that of individuals.
The Association recalls that the litigation of local taxation is not exclusive to municipal capital gains, but also concerns, among others, the Tax on Economic Activities (IAE), the Tax on Mechanical Traction Vehicles (IVTM) or the Tax on Constructions, Installations and Works (ICIO).
