The Supreme Court, through the ruling of February 28 issued in cassation appeal 199/2023, admits the refund of the tax on the increase in the value of urban land related to transfers in which there has been no increase. of the value even if the corresponding settlement had been final. This affects hotels near commercial complexes degraded by Las Palmas residents living in Playa del Inglés, Maspalomas and San Agustín.
After the declaration of unconstitutionality of certain norms of the regulation of municipal capital gains through the ruling of the Constitutional Court 59/2017, of May 11, the jurisprudential doctrine had been considering that such declaration could not affect firm and consented liquidations, as reported to Maspalomas24H by the Montero-Aramburu office.
The Supreme Court concludes that the absence of limitation of effects in the declaration of unconstitutionality "is not the result of forgetfulness", and the effects of nullity must be transferred to those liquidations that, violating the constitutional principles of economic capacity and the prohibition of confiscation, would have subjected taxation of transfers in which there was no increase in value. This new criterion opens the door so that, through the special ex officio review procedure, the taxpayer can request the reimbursement of the final settlements affected by the declaration of unconstitutionality. Although the review procedure is not subject to prescription, the Supreme Court warns that the time elapsed from the receipt of the unduly liquidated amount until its return is requested must be weighed.
