Value increased of urbanised land. Reflections about the tax on the value increase of urban land: Analysis of the New Regulations of 2021

• Sanchez Muniz, Alejandro ^[1] ; Sánchez Medrano, Francisco J. ^[1]
  1. [1] Universidad Católica San Antonio

     Universidad Católica San Antonio

     Murcia, España

     
• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 40, Nº 3, 2022 (Ejemplar dedicado a: The Economic Problems between Economic Globalization and Crisis Management II)
• Idioma: inglés
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• Resumen

  • In October 2021, occurred the declaration of nullity of the tax on value increase of land that was established by the Constitutional Court in its ruling 182/2021. Such a situation has been corrected with Royal Decree-Law 26/2021, of November 8, through which an adaptation to constitutional jurisprudence is produced, making various changes to the previous regulations, contained in the revised text from 2004 of the Regulatory Law of Local Treasury. This article presents an analysis of the modifications introduced, among which the determination of situations of the non-existence of value increase and the appearance of an alternative method for calculations. Among the issues raised in the article, it is noteworthy how, in the new regulations, the operational mechanics of the initial version of 1976, later abandoned in 1988, have been recovered — albeit partially.