Publications

Tax on increase in urban land value: determinations by the courts and the DGT on timing effects of constitutional court judgment voiding the tax

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.

• Judgments
• Decisions
• Resolutions
• Legislation