We analyse the Supreme Court's ruling on capital gains in

CIM tax & legal in the media

Redacción CIM Tax & Legal

On 21 July, we were published in, a digital media dedicated to reporting on economics, business, finance and the stock market. On this occasion, our specialist in tax advice to high net worth individuals, family businesses and family offices, María Ravetllat, carried out a detailed analysis of the recent Supreme Court ruling on the limitation of the temporary effects of the unconstitutionality of the Tax on the Increase in Value of Urban Land.

It analyses the practical consequences derived from the declaration of nullity of the method for determining the taxable base of the tax, which generated a regulatory vacuum in our legal system as it was not known from what date the taxpayer could challenge or request the rectification of the self-assessment of the tax.


Although the ruling of the Constitutional Court that declared the municipal capital gains tax partially unconstitutional was not published in the Official State Gazette until 25 November 2021, the High Court has restricted the possibility of claiming the amounts paid for this concept to any subject who had not filed an appeal prior to 26 October 2021, i.e. the date of issuance of the ruling. We invite you to read the full article here.

At CIM Tax & Legal, we understand that knowledge and understanding of legal deadlines and key dates are fundamental in situations such as this. But, our commitment to providing quality services goes beyond keeping abreast of legislative and case law developments. We strive to understand each client's needs and objectives.

We thank for giving us the opportunity to share our analysis and knowledge with its readers.

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