STC 182/2021: Constitutional Court Strikes Down IIVTNU and Legislature Responds with RDL 26/2021
Analysis of STC 182/2021 striking down the objective IIVTNU calculation method and RDL 26/2021 introducing the alternative real gain method. Implications for pending appeals.
# STC 182/2021: Constitutional Court Strikes Down IIVTNU
The STC 182/2021 of 26 October declared unconstitutional the objective calculation method for Spain's municipal capital gains tax (IIVTNU), paving the way for RDL 26/2021 which introduced the real gain alternative.
Key Holdings
STC 182/2021 declared Arts. 107.1, 107.2.a), 107.4 and 110.4 TRLHL unconstitutional insofar as they imposed tax in situations where no real value increase occurred. The Court found the method confiscatory under Art. 31.1 of the Spanish Constitution.
RDL 26/2021 Response
RDL 26/2021 (BOE 9 Nov 2021) introduced two structural changes:
- Real method (new Art. 107.5 TRLHL): Tax base = land cadastral value × (sale price − purchase price) / purchase price. If sale price ≤ purchase price → zero tax.
- Taxpayer choice: taxpayer may choose whichever method produces a lower result.
Retroactivity Limits
STC 182/2021 expressly limits retroactive effects: finalised assessments and self-assessments not challenged before 26 October 2021 cannot be revised. Only proceedings already pending on that date may benefit from the unconstitutionality ruling.
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