Reclaims due to excessive capital gains tax (plus valia)?

On the basis of the article published in Spanish by the lawyers of our law firm on the subject of the “Value-Added Tax”, here is a short summary of what it is all about: The municipal “Plusvalia” accrues in any transfer of real estate, whether due to death or contractual transfer. For decades, land prices had risen almost continuously, but the financial crisis had caused property values to fall significantly, and so the question arose as to whether it was justified to still use old cadastral values to calculate this tax and to “assume” an “increase in value” between one act of transfer and the next, if the real market value did not justify this at all or if one had even demonstrably received less when selling than one had had to pay when buying. A fundamental decision of the Spanish Constitutional Court of 11.5.2017 had already taken up these concerns, and after several rulings of the Tribunal Supremos, the latter recently issued a ruling of 3.3.2020: It clarifies that the taxpayer has the possibility to prove a lower increase in value or even a negative increase, and then the municipality is obliged to provide evidence to the contrary. However, in this case and also in those cases where the payment has already been made, there are numerous possible variants which cannot be discussed here, but it is worth consulting a lawyer on this question, because under certain circumstances even payments already made can be successfully contested for another 4 years. Consult the law firm SCHOMERUS as the lawyer’s office of your trust without obligation. SCHOMERUS has already been able to enforce tax refunds of up to five-figure sums for numerous clients on the issue of discrimination against foreigners in the determination of inheritance taxes and has also won precedents before the Tribunal Supremo in special cases.