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 to art. 107 and 110.4 of the Law regulating Local Treasuries (LHL), for violation of the principle of economic capacity, left the liquidations issued by the City Councils orphaned of legal support even in cases where there was capital gain on the sale.
However, the Supreme Court states that it makes no sense -and considers that the TC could not have intended this effect- that the nullity of the precept should also extend to cases in which there is an increase in the value of the land and, consequently, a manifestation of real or potential wealth. It is wrong to rule out a radice the possibility of issuing assessments for the tax as long as the legal reform of the same does not take place, as other Supreme Courts of other Autonomous Communities (Castilla y León, Cataluña, Navarra and Madrid) have maintained, which stated that the assessments should be annulled in which, whether or not there was an increase in the value of the land, made in accordance with articles 107 and 110.4 of the Law of Local Treasuries, since said precepts had been expelled ex origine from the legal system.