La inconstitucionalidad del método de estimación de la base imponible del impuesto municipal sobre el incremento del valor de los terrenos de naturaleza urbana¿una vuelta a la ortodoxia de la capacidad económica?

Resum

This paper analyses the content, scope and effects of the Judgement of the Constitutional Court n.182/2021, of October 26, which has declared the unconstitutionality of some of the articles that specify the taxable base of the Local Tax on the Increase in Value of Urban Land. this judgment has been a turning point in the interpretation of the meaning of the principle of economic capacity as a criterion or measure of taxation. However, at the same time, it has limited the effects of the declaration of unconstitutionality with a criterion that has generated a remarkable controversy. The examination of this important ruling is completed with a critical assessment of the urgent adaptation of the tax regulations concerned, made by the Government though the approval of Royal Decree-Law n. 26/2021, of November 8.