Dear customer, we inform you that is given in these moments is a chance that we understand may be of interest if you’ve paid the capital gains tax municipal, and offers the possibility of recovering part of the tax entered on the exercises are not prescribed (4 in previous years) by the application of undue payment.
Such possibility is opened by the recent judgment of the Court of Administrative Litigation of Castilla la Mancha 21/09/2010, ratified by the supreme court of that same community of 17/04/2012, which upheld the appeal filed against the liquidation of the capital gains tax and voids the settlement contested by understanding that the calculation is carried out by the council is incorrect since it calculates the soaring capital gains, municipal, therefore, it is not calculated the increase in value occurred in the 20 years prior to the sale of a property to urban (or receipt of inheritance or donation), but in reality what they are by calculating the local Councils is the assessment of the increase in value that would be perceived in the next 20 years.
Although such judgments do not create law and are not directly applicable to cases identical to that of the resolved by the judgment, what is true is this same error detected in the calculation of the tax has been occurring in practically all the municipalities of Spain, so that we understand defensible the possibility of submitting the corresponding application of undue payment, first in administrative proceedings, before the city council in question and, in case you do not get the same in the route, in the back court.
From our advice, we offer you to study the settlements of this tax is not prescribed (4 in previous years), to see in what cases it is possible to try the refund of undue payment and which are not, informándoos what amount would be that you could get your return (up to 40% in some cases).
For any clarification do not hesitate to contact us.
