##  [Tax Newsletter - April 2022](/en_GB/new/tax-newsletter-april-2022) 

# Tax Newsletter - April 2022





España - 05 / 12 / 2022

















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## [**Tax on increase in urban land value: determinations by the courts and the DGT on timing effects of constitutional court judgment voiding the tax**](https://www.garrigues.com/en_GB/new/tax-increase-urban-land-value-determinations-courts-and-dgt-timing-effects-constitutional-court)

Directorate General for Taxes and courts examine timing effects of constitutional court judgment of October 26, 2021 and entry into force of Royal Decree-Law 26/2021 of November 8, 2021 amending the legislation to adapt it to the Constitutional Court’s decision.

[**KEEP READING**](https://www.garrigues.com/en_GB/new/tax-increase-urban-land-value-determinations-courts-and-dgt-timing-effects-constitutional-court)

- [Judgments](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2022.pdf#page=7)
- [Decisions](http://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2022.pdf#page=15)
- [Resolutions](http://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2022.pdf#page=20)
- [Legislation](http://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2022.pdf#page=24)









[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)





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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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