Portal de Alhama de Murcia
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At the request of the Mayor, on Tuesday unanimously approved all political groups to stop, for a maximum period of 6 months, several actions related to the Tax on the Increase of Value of Urban Land, known as surplus value.
It did so in accordance with what is established in Article 41.2 of the General Ordinance for Management and Collection of Local Taxes and other revenues of Local Public Law.
The net settlement of the Tax as a consequence of a declaration filed by the taxpayer, in which it states that there has been no surplus value, since the value of transmission of the land is lower than that of acquisition.
It also resolves the restatement resources against liquidations practiced, in which the interested parties state that there has been no surplus value because the value of transmission of the land is lower than that of acquisition.
As well as requests for refund of undue income, firm settlements paid by taxpayers, who state that there has been no surplus value because the value of transmission of the land is lower than that of acquisition.
It also includes liquidating the tax on the occasion of payments in installments and foreclosures that are not exempt pursuant to what is established in Article 105.1 c) of the Local Finance Act.
If, after the 6-month period has elapsed since the approval, a decision has not been made in order to resolve the above situations, it will be re-examined in order to take the appropriate measures.
The Plenary granted the Mayor the power for all acts and actions arising from the agreement in relation to this Tax and its settlements.
Jurisprudence of the Constitutional Court
On February 16, 2017, the Plenary of the Constitutional Court unanimously partially considered the question of unconstitutionality raised by the Administrative Court of the 3rd Donostia, in relation to several articles of Foral Regulation 16/1989, of 5 Of July, of the Tax on the Increase of the Value of the Land of Urban Nature of the historical territory of Guipúzcoa.
On March 1, 2017, the TC issued a Judgment, in the same sense as the previous one, in relation to Foral Rule 46/1989, of July 19 (LAW 3916/1989), of the Tax on the Increase of the Value of The Land of Urban Nature of the historical territory of Alava.
The court declares, therefore, unconstitutional and null and void the regulation of the surplus value contained in these statutory norms.
The first thing to note is that the tax is not considered unconstitutional on a general basis by the TC, but only in the cases in which it subjects to taxation inexpressive situations of economic capacity, that is those that do not present increase of value of the land to the Moment of transmission, so that the tax has not disappeared, only its regulation will be subject to modification by the legislator.
That the ruling of the court falls on foral rules, implies that these Judgments only affect the territories of Guipúzcoa and Álava, although such regulation is a copy of articles 104 and 107 of the Local Estates Act.
The TC must rule on the constitutionality of the state regulations in matters of unconstitutionality that has pending.
According to circular 7/2017, published on February 20, 2017, the Spanish Federation of Municipalities and Provinces has requested a report from the Directorate General of Taxes, in order to clarify the current tax situation and the actions to be carried out in Both this issue is resolved by the Constitutional Court.
Likewise, the Spanish Federation of Municipalities and Provinces, on February 28, 2017, discussed this matter, urging the Ministry of Finance and Public Administration to resolve as soon as possible the situation created by the "declarations of unconstitutionality" Of the Constitutional Court.
In view of the above and the existing reports on this matter, in order to avoid this City Council litigation by the taxpayers, who could finalize in judicial Judgments unfavorable for the Consistory with possible sentences in costs, with the consequent Economic damages.
Source: Ayuntamiento de Alhama de Murcia
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