With reason to the issue of unconstitutionality filed with the TC, this body has determined, in its Judgment of 26-10-2021 that the goodwill of the city, officially called the Tax on the Increase in the Value of the Land, does not agree with “the reality of the real estate market and of the economic crisis and, therefore, on the sidelines of the economic capacity taxed by the tax and demonstrated by the taxpayer, be contrary to the principle of economic capacity as a criterion of taxation” art. 31.1 of the EC.
The declaration of unconstitutionality and invalidity settled by the Court affects the determination of the tax base, which in turn makes their payment, collection and enforcement.
To all this, it is important to note that in this Sentence is fixed as follows:
“Nor may be considered to situations which are likely to be revised on the basis of the present judgment those obligations tax due for this tax, which at the date of passing of the same, have been determined definitively by a judgment which has the force of res judicata or by means of administrative resolution firm. These exclusive effects, shall also be deemed situations consolidated (i) the liquidation, provisional or final) that have not been challenged at the date of passing of this sentence and (ii) the self-assessments whose rectification has not been requested pursuant to art. 120.3 LGT as of such date”.
In other words, may only be reviewed or exempted from paying the tax the people who are in one of the situations liable according to the provisions in the judgment, such as, for example, those who have challenged a liquidation, provisional or final before 26-10-2021.