BackThe Supreme Court has reiterated in its judgments of 10 July 2023 (Rec. 5181/2022), and 12 July 2023 (Rec. 4701/2022), that from 26 October 2021 it is not possible to challenge settlements of the Tax on the Increase in Value of Urban Land (IIVTNU) based on its declaration of unconstitutionality, even if the challenge was initiated prior to publication in the Official State Gazette (BOE). The Court considers that the key date is the date of issue of the ruling, as it reflects the Constitutional Court’s desire to protect consolidated situations.
Likewise, the Supreme Court, in its ruling of 28 February 2024 (Rec. 199/2023), has consolidated its change of criterion by allowing the ex officio review of final IIVTNU settlements through the procedure of full nullity (art. 217.1.g of the LGT). However, it establishes that situations closed by a final judgement cannot be reviewed.
Until this change, the Court held that the declaration of unconstitutionality of the tax in cases of ‘inexpressive situations of economic capacity’ (STC 59/2017) did not affect final settlements. However, it now recognises that such situations violate the principle of economic capacity and the prohibition of confiscation (art. 31.1 EC), so that the unconstitutionality has ex tunc effects and generates, in general, the nullity of the assessments.
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