(Updated the 7 September of 2023)
What is municipal surplus value?
Municipal surplus value is A tribute that taxes the increase in the value experienced by an urban property from which it is acquired until it is transmitted, and occurs as a consequence of the transmission of property or the constitution of real rights over it.
When it is not necessary to pay the municipal surplus value?
There are several cases in which this tax is not accrued. Among them, The following stand out:
- The increases in value of rustic land.
- The contributions made by the spouses to the conjugal society or the awards that occur as a consequence of the liquidation of the same.
- The contributions or transmissions of the SAREB or entities participated by it to bank asset funds (Ley 9/2012).
- The real estate transmissions that occur in compliance with the special regime regulated in Chapter VII of Title VII of the Law 27/2014, of 27 November, of the Corporation Tax.
- Condominium extinction, Except for excesses of adjudication.
- The absence of increase in value by difference between the values of these lands on the transmission and acquisition dates. This last case was introduced by Royal Decree-Law 26/2021 Following the sentence 182/2021 of 26 October 2021 of the Constitutional Court.
In relation to the above, We must highlight a judgment of the Contentious-Administrative Court number 1 bridge, which established that, If the tax settlement had been challenged by the taxpayer before the publication date of the Constitutional Court Judgment in the BOE (he 25 November 2021), This challenge was valid despite being a date after the Constitutional Court Judgment (26 October 2021).
Claim limits
Now, The supreme has limited this possibility of claiming the surplus value for taxpayers who would not have done so before 26 October 2021, which is the date of the TC resolution.
Although the publication in the BOE of the Constitutional ruling was made the 25 November 2021, being the October judgment of that same year, and the Constitution itself establishes that the sentences issued by the Constitutional Court have an effect from the day of publication in the BOE, This new failure of the TS Sol for the limbo in which the claims made before its official publication remained.
In short, and as a general rule, The municipal surplus value is not accrued in those cases in which there is no transmission of property or constitution or transmission of a real right of limiting enjoyment of urban property domain, nor in cases where there is no increase in the value of urban land as a result of the transmission of property; however, It is necessary to prove such disability and attend in particular each specific case, So from Vázquez & Manchón we recommend that you go to us in case of doubt to avoid incurring or paying when necessary.
