The judgment of the Constitutional Court that it invalidates part of the municipal capital gains tax opens the way so many taxpayers claim the money tributado. Pero, How do it?
Affected taxpayers the first thing to consider is who may be affected by this judgment and, in your case, claim refund of the payment of the tax. En este sentido, the ruling nullifies the application of taxation in cases in which the sale of the property was less than the purchase price. I mean, If operation benefit is obtained, the ruling does not affect anything. It must also take into account that the sale has occurred in the past four years. If it is older already prescribed.
- What steps follow?
The first step to claim a refund is to present a rectification of the tax autoliquidación at City Hall, According to recommended David García Vázquez, responsible for fiscal Ayming. In this way also freezes the prescription. In his opinion, go to courts not get to account if the liquidation to claim does not exceed the 10.000 euros, But yes it is advisable to go to the administrative procedure if there is any kind of loss.
- What does it take?
"While higher are the losses of the taxpayer, «easier is that this proves the absence of taxable», explains expert Ayming Attorney. En este sentido, Remember that in some courts jurisprudence shows that you simply buying and selling writing to justify losses. For the companies the situation is more complex. En este sentido, It will be necessary to go to the expert evidence (reports of the land value issued by public bodies and analysis of appraisers) and also to examine the balance of society that reflects the operation.