Portal de Cartagena
www.portaldecartagena.com
The Orange Formation considers it necessary for the City of Cartagena to arbitrate measures as a matter of urgency so that, within the competencies of the local administrations and their resources, they manage to demand the tax according to the real economic capacity of the taxpayer, as well as To make reparation to those who have faced the charge, when they were not obliged.
A recent ruling by the Constitutional Court declares unconstitutional and void the Articles of the Guipúzcoa Provincial Standard on the Tax on Increasing the Value of Urban Land, also known as municipal surplus value.
According to this judgment, this tax, charged by city councils, should only be liquidated when real and non-virtual wealth is generated for the taxable person who is also prevented from proving that there is no increase in the value of urban land of the Which derives taxation.
Citizens indicates that the municipal ordinance of Cartagena is based on Articles 107 and 110.4 of Royal Legislative Decree 2/2004 of March 5, which approves the consolidated text of the Local Estates Regulatory Law, which are identical to the articles of The Norma Foral de Guipúzcoa and therefore these articles also violate the Constitution, so we must conclude that our ordinance also breaches the Constitution.
According to Citizen spokesman in Cartagena, Manuel Padín, "since Citizens are considered that this City can not remain on the margin, on the contrary, we believe that it must take the initiative to mitigate the effects of the current regulations and avoid, in the measure of their Possibilities, to continue liquidating this tax in violation of the Constitution and the interpretation of the same made by the Constitutional Court, or otherwise would be harassing the residents of Cartagena deliberately.
The orange formation today registered a motion for the City of Cartagena to arbitrate measures as a matter of urgency so that, within the competencies of the local administrations and their resources, they manage to demand the tribute according to the real economic capacity of the Taxpayer, as well as to compensate those who have made the charge, when they were not obliged.
The Citizens' proposal is justified not only by the judgment of the Constitutional Court, but also by the reiterated and consolidated doctrine of the Constitutional Law that establishes that "in no case can the legislator establish a tribute taking into consideration acts or facts that are not exponents of a Real or potential wealth, or, what is the same, in those cases in which the economic capacity taxed by the tax is not already potential, but non-existent, virtual or fictitious. "
According to the orange formation spokesperson, the municipal tax of surplus value has been applied "without distinction, indiscriminately, even to people who have damaged a property and suffered losses, even in desperate cases of families evicted."
"This initiative is being registered in all City Councils where Citizens have representation, and we hope the support of the rest of the municipal groups of this City Council, and who understand as we, that this tax on losses res confiscatory and unfair."
Content of the Citizens' Motion
Citizens demanded in their motion that ex officio and urgently analyze all the capital gains collected during the last years and that have not been prescribed in order to determine the total amount that, according to the recent ruling of the Constitutional Court, would have to be returned To the neighbors to be declared null and unconstitutional the precepts on which our municipal ordinance is based.
In addition, it will be requested that each neighbor affected by previous settlements be notified individually of the steps that must be followed in order not to lose, by prescription, the right to request the return of said amounts.
On the other hand, as a matter of urgency and through the procedure established for this, the City must provide material and human resources by means of which taxpayers who have not obtained capital gains from the transfer of real estate in Cartagena can claim the amounts paid as Tax On the Increase of the Value of Urban Land.
Another point of the motion refers to not charging, until this situation is resolved, any capital gains in which the amount of sale is less than the purchase price.
In addition, a new point should be added to article 10 of the Tax Regulatory Ordinance that establishes a new bonus in the sense that in no case the acquisition price and the fee payable for this tax may exceed the selling price of the property, Reducing the amount that is exceeded.
Finally, the initiative registers by Citizens requests that the Government of Spain be required to amend urgently article 108 of RD 2/2004 and include the previous bonus.
Source: Ciudadanos Cartagena
Privacy policy
- Legal notice
- Cookies