Tax on the increase in value of the urban land in Spain

The method for calculating the taxable base of the tax on the increase in value of the urban land is unconstitutional and void

November 4, 2021

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On 3 November 2021, the Spanish Constitutional Court published the text of its judgment declaring unconstitutional and void the statutory provisions establishing the rules for calculating the taxable amount for the purposes of the tax on the increase in value of the urban land. There are significant limits on the judgment’s scope and effects.

The tax team of Uría Menéndez has prepared this note that explains in detail the implication of the judgement. You can access it in the following link.