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They propose to suspend for six months different actions regarding the tax on the increase of the value of the lands of urban nature (26/03/2017)

The mayor of Totana, Juan José Canovas, has raised a motion to the March plenary session with which it is proposed to suspend for a maximum period of 6 months from the approval of this several actions with respect to the Tax on the Increase of Value of Land Urban nature.

The motion refers to settlements for said tax in those cases in which a surplus value has been manifested as the value of the transmission of the land is lower than that of acquisition.

In this sense, the proposal of the Mayor to request the settlement of the tax as a consequence of a statement filed by the taxpayer, in which it states that there has been no surplus value because the value of transmission of the land is lower than that of acquisition.

In addition, it is proposed the resolution of replenishment 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.

Likewise, it is suggested the resolution of requests for repayment of undue income, of firm settlements paid by taxpayers, who state that there was no surplus value because the value of transmission of the land is lower than that of acquisition.

The motion states that if after six months have elapsed since the approval of this letter, there has been no decision on the matter in order to resolve the previous situations, it will be re-examined to adopt the measures Coming.

This motion of the Mayor's Office, which comes to replace one of Ganar Totana-IU that had been presented in similar terms, arises as long as there is no pronouncement on this matter, either by the General Tax Directorate, by the Constitutional Court or By the legislator himself to solve the problem raised.

Historical jurisprudence

The Plenary of the Constitutional Court, on February 16, 2017, partially unanimously considered the question of unconstitutionality raised by the Administrative Court No. 3 of Donostia, in relation to several articles of Foral Regulation 16/1989, of July 5, of the Tax on the Increase of the Value of 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 Álava.

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, even if said regulation is a copy of articles 104 and 107 of the Law of Local Haciendas.

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, this motion is presented in order to avoid the City of Totana litigation by the taxpayers, who could finalize in Judgments unfavorable for the City Council with possible convictions in Costs, with consequent economic damages.

Source: Ayuntamiento de Totana

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