Cim tax & legal en elEconomista

We analyse the Implications of the Supreme Court's Ruling on Double Taxation on AJD Tax in Catalonia in elEconomista

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ElEconomista has once again counted on our experts to analyse the recent news about the Supreme Court ruling against the Generalitat de Cataluña in relation to double taxation on stamp duty (IAJD).

On this occasion, they were joined by Emma Corretger, partner at CIM Tax & Legal, who has been instrumental in unravelling the implications of this important ruling in this article written by Eva Díaz. It is an honour that we are always given a space in your pages.

Emma, who specialises in advising family businesses, provides a valuable perspective that broadens the understanding of the effects of the ruling and highlights that the High Court's decision goes further in favouring taxpayers. The Supreme Court had already established in January 2020 that when dissolving a community property and distributing the assets, only the new part received is taxed, not the total sum.

Cim tax & legal en El Economista

The article goes on to explain that taxpayers who have paid this tax in the last four years should check whether they have carried out operations that fit in with the ruling, i.e. those in which both the division of the horizontal property and the dissolution of the community of goods have been carried out in the same deed. In the case of having paid the tax twice, taxpayers can rectify the self-assessment before the division of the community property becomes time-barred, requesting a refund of undue income.

Finally, Emma emphasises that the Supreme Court ruling of 1998 already established that it is not possible to adjudicate the property without first carrying out the division of the condominium. Now, with this new ruling, the jurisprudence is strengthened, creating a solid basis for taxpayers to reclaim what they have overpaid.

We would like to reiterate our thanks to the newspaper for relying on our professionals. If you would like to read more about this news and better understand the implications of the Supreme Court's ruling, we invite you to read the full article in ElEconomista via the following link: Supreme Court's blow to Catalonia for double taxation in the AJD tax

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