The Spanish Supreme Court has taken an important step in the debate over the municipal capital gains tax (plusvalÃa municipal). In a ruling dated June 13, 2025, the Administrative Chamber established that taxpayers who, as of the Constitutional Court ruling 182/2021 (October 26, 2021), were still within the legal deadline to appeal in court, may […]
The Supreme Court recently issued a ruling, confirming the limitation of effects contained in the Constitutional Court ruling number 182/2021 (STC 182/2021). This limitation implies that those who did not claim before 26-10-2021, the date on which the ruling was issued, will not be able to recover the municipal capital gains tax unduly paid due […]
Opening Fee on Mortgage Loans: Analysis of the CJEU Ruling of March 2023 The origination fee for mortgage loans has been the subject of numerous judgments handed down by the Courts of Justice in recent years. However, different interpretations gave rise to an oscillating jurisprudence, which led to several preliminary rulings being referred to the […]
Regulatory changes to legalise and constitutionalise the municipal capital gains tax came into effect on 10 November. The rule is not retroactive, so more taxpayers than the government expects are exempt from paying the tax. Now, the Directorate General of Taxes, part of the Ministry of Finance, has clarified the circumstances in which taxpayers must […]
Next January, the Tax Administration will begin to receive data with relevant information on the identity of the real owners of homes rented for tourism purposes, and the people or entities that hold the rights to these homes and also people or entities renting.The reason will be the entry into operation of the so-called model […]
