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?

  1. Jesús Ramos Prieto 1
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Revista:
Revista Jurídica del Notariado

ISSN: 1132-0044

Ano de publicación: 2021

Número: 113

Páxinas: 473-540

Tipo: Artigo

Outras publicacións en: Revista Jurídica del Notariado

Resumo

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.