Only taxpayers who have an administrative or judicial proceeding open before October 26, 2021 will be able to claim a refund.
The Constitutional Court, in its judgment of October 26, 2021, declared the unconstitutionality and nullity of articles 107.1, second paragraph, 107.2.a) and 107.4 of the revised text of the Law Regulating Local Tax Offices (approved by the Royal Legislative Decree 2/2004, of 5 March), which define the method of quantifying the taxable base of municipal capital gains.
Following this ruling, it remains to be seen whether the provisions of this ruling could be applied retroactively to recalculate capital gains already settled.
The Constitutional Court clarifies this in its ruling announced this Wednesday, November 3, 2021: it will not be possible to claim the refund of the tax on capital gains prior to October 26, 2021, the date on which the court determined the unconstitutionality of the system of calculation of the mentioned municipal tax.
This means that those who have not challenged the settlement or have requested the rectification before October 26, 2021, will not be entitled to request a refund of the tax payment.
Therefore, only taxpayers who have a living administrative or judicial proceeding at this time can claim the refund. Also, those who have not yet paid the tax for having received an inherited property or have sold it in the last month.