What is surplus value
The tax known as municipal capital gains taxes the increases in value of urban assets during their transmission. However, sometimes, even if there is a transfer, there is no increase in value, but local authorities still require payment of the tax, based on regulations considered unconstitutional.
The successive decisions of the constitutional court have led the Supreme Court to clarify the criteria to be followed in these cases, which marks a significant change in the claim of municipal capital gains.
Article 107 of the Local Treasury Regulatory Law was declared partially unconstitutional because it did not allow the taxpayer to demonstrate the absence of increase in value. Consequently, an option was introduced to demonstrate the lack of increase in value and exempt from the tax.
This conforms to the constitutional principle of proportional contribution to public spending, preventing the tax system from being confiscatory. As a result, the possibility was enabled for taxpayers who paid the tax improperly to claim a refund.
The process to claim the municipal capital gain implies having submitted the self-assessment of the tax, being able to demonstrate the absence of increase in value and respecting a period of four years from the voluntary payment of the tax.
In case of final resolutions, a refund can also be claimed, which marks a significant change. You can review the settlement acts and claim the return of what was unduly collected, even when the deadline for appealing has passed.
This has been clarified thanks to a ruling from the Supreme Court, which established that the review procedure can be applied even to final resolutions, which offers taxpayers a new way to claim the return of unduly paid capital gains.
Not all final resolutions can be reviewed, but this ruling significantly expands the possibilities of taxpayers to claim the return of improper payments of municipal capital gains.
Municipal Capital Gains Claim Service
At our law firm, we offer a specialized service in claiming municipal capital gains, also known as the tax on the increase in value of urban land. This service is designed to help taxpayers who have been affected by the incorrect application of this tax and who wish to recover improper payments made.
Detailed Case Analysis
We begin each case by carrying out a detailed analysis of the client's situation and the key elements of the tax on the increase in value of urban land. This includes reviewing the documentation related to the transfer of the property and the payments made to the city council.
Identification of Abusive or Unconstitutional Clauses
Our team of experts carefully examines the mortgage contract and the applicable local regulations to identify possible abusive or unconstitutional clauses that have led to the incorrect application of municipal capital gains. This may include the lack of increase in value of the property, which should exempt the taxpayer from paying this tax.
Preparation of Claim Strategies
Once irregularities are identified, we develop personalized claim strategies for each client. This may involve the presentation of administrative appeals before the corresponding city council, the presentation of appeals for reconsideration or the filing of contentious-administrative appeals before the courts.
Legal representation
Our highly qualified legal team is responsible for representing our clients' interests at all stages of the claims process. This includes the preparation and presentation of legal briefs, assistance at hearings and appearances, and the defense of the taxpayer's rights before the competent authorities.
Monitoring and Case Management
We are committed to keeping our clients informed at all times about the progress of their cases. We constantly monitor and manage all aspects related to the municipal capital gains claim, ensuring that appropriate measures are taken to reach a favorable resolution.
Benefits for Our Clients
- Recovery of Improper Payments: Our primary objective is to ensure that our clients recover improper payments made in municipal capital gains, providing financial relief and justice.
- Professional Advice: We offer expert legal advice and personalized guidance at every stage of the claims process, ensuring our clients are informed and empowered at all times.
- Proven Results: We have a solid track record of success in claiming municipal capital gains, with numerous cases resolved favorably for our clients and compensation obtained.
Conclusion
In summary, our municipal capital gains claim service is designed to protect the rights of taxpayers and ensure fair compensation for improper payments made. If you have been affected by the incorrect application of this tax, do not hesitate to contact us for expert legal help and recover what is owed to you!
