News · Law

Supreme Court Rules ‘Plusvalia’ Calculation “Impossible to Apply”

In a recent ruling against the City of Cuenca’s suggested formula to calculate municipal taxes or Plusvalia payments on property transactions, Spain’s Supreme Court settled the matter in an interesting manoeuvre. In September 2010, the City of Cuenca suggested for the first time that a taxpayer could self-liquidate municipal taxes by using a calculation formula […]

Madrid continues to charge Plusvalía tax to properties sold at a loss while other regions have annulled the tax


The City of Madrid will continue to apply the municipal capital surtax, known as “plusvalía tax” on those real estate transfers which have been sold at losses. This is because the Constitutional Court (Tribunal Constitucional) has not yet made the changes to the law affecting this (Ley Reguladora de las Haciendas Locales). Should I still […]

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