The Treasury will approve on Monday the new tax on capital gains to guarantee the recovery of municipalities – CVBJ


DANIEL VIAA

MARA HERNNDEZ

Updated Friday, November 5, 2021 – 2:33 PM

The ministry of Mara Jess Montero is working to bring to the Council of Ministers a text adapted to the judgment of the Constitutional Court

Finance Minister Mara Jess Montero at the Congress of Deputies yesterday. JM CADENAST Courts The Constitutional Court closes the door to claim the capital gains tax if there is a “firm administrative resolution” Courts The Constitutional Court cancels the municipal capital gains tax

The Ministry of Finance wants approve the new capital gains tax next Monday, and thus guarantee the collection of the municipalities which receive 2,300 million euros thanks to this figure. The decision of the Constitutional Court, which overturned the figure as it had been conceived so far, assumed a huge hole in the municipal coffers, and the department of Mara Jess Montero acted immediately to avoid this situation.

“The intention is to bring it to the Council of Ministers before next Monday, adapt the standard to the text of the Constitution and that the municipalities can continue to collect this tax ”, explain sources of the Treasury.

In this way, Hacienda will only have taken 13 days since the Constitutional has lowered the tax to shape a new figure. An unusual immediacy in which the municipalities had to exert pressure, but also those of the government to continue to maintain this source of municipal revenue.

In its judgment, the TC resolved the cancellation considering that the calculation system “to be foreign to the reality of the real estate market and to the economic crisis and, therefore, outside the economic capacity imposed by the tax and demonstrated by the taxpayer, violates the principle of economic capacity as a tax criterion. ”

However, already before, in 2017, he had decreed that certain articles of the local finance law were declared unconstitutional and partially invalid. This decision has already reduced the capacity to collect the tax, whichto exceed 2,500 million to be above the 2,300 million mentioned, according to the latest data from the General Intervention of the State Administration (IGAE) relating to 2018.

Claims and the TC umbrella

However, and to return to the decision of last October, the TC established a framework for avoid town halls having to deal with a flood of complaints by citizens who feel they have been taxed in an undue or inappropriate way to their reality.

In this sense, the text establishes that “the situations likely to be reviewed on the basis of this decision cannot be considered as the fiscal obligations accumulated by this tax, which on the date of issue of the same – October 26 – have been definitively decided by judgment with the force of res judicata or by final administrative resolution“. The court specifies that the provisional or final liquidations of the businesses which were not contested at the date of the pronouncement of the sentence will also have the consideration of” consolidated situations “.

That is to say, They will be able to claim all settlements and self-assessments that have been requested and have not received a response. (this means that they are not firm), as well as the regulations and self-assessments which are settled from October 26 until there is a new calculation method, which will be considered null and void and therefore taxpayers will not have to pay it. until they have a new method.

Conversely, You cannot claim settlements or self-assessments that were not claimed prior to judgment, nor those final administrative judgments or resolutions., that is, judgments and administrative decisions that were not appealed at the time.

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