August 2018

Verification of values with reference to coefficients approved by the Administration

August 3, 2018

The Supreme Court has established an important jurisprudence in relation to the valuation of real estate by reference to abstract formulas and general coefficients to be applied to the cadastral value. According to the Court, it is not admissible, in the case of taxes whose taxable base is determined by the real value of the […]

The SC declares valid the liquidations of the municipal capital gain in cases where there has been capital gain on sale

August 3, 2018

The Supreme Court, in its ruling of July 9, 2018, has put an end to the controversy derived from the nullity of the precepts that protected the liquidation of the IIVTNU declared by the Constitutional Court. Until now, several Courts and Tribunals understood that the declaration of unconstitutionality issued by the Constitutional Court with respect