BackThe Constitutional Court has advanced the ruling of the Plenary in which it endorsed the regulation of the Royal Decree Law of the Tax on the Increase in the Value of Urban Land (IIVTNU), concerning the capital gains and also rejects the appeal concerning the unconstitutionality of the regulation of this tax, all this by means of a press release that is published on its website.
The Plenary of the Constitutional Court rejected the appeal of unconstitutionality against Royal Decree-Law 26/2021, of November 8th, and whose aim was to adapt the precepts of the Law Regulating Local Treasuries to the jurisprudence of the Constitutional Court that referred to the Tax on the Increase in Value of Urban Land or municipal capital gains tax.
The contested ruling was intended to fill the void that had arisen as a result of the declaration of unconstitutionality and the failure to understand as vulnerable the material limits established for the use of the decree-law in tax matters, as the limits contained in article 86.1 of the Spanish Constitution are not considered to have been violated.
It is considered that despite the fact that the contested regulation creates a modification of the tax base, it does not alter the position of the persons who must contribute according to their economic capacities, and therefore it is not considered to affect the support of public expenditure as set out in article 31.1 of the Spanish Constitution.
According to several magistrates, Decree-Law 26/2021 does not respect the material limits established and which the decree-law has in tax matters, due to the fact that it directly affects the duty to contribute to the support of public expenditure as established in article 31.1 of the Spanish Constitution.
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