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The Supreme Court has rejected that it are able to request the refund of the municipal plusvalia is paid with a settlement firm, what is not contradict the doctrine of the Constitutional Court, in 2017 declared unconstitutional the tribute . In February of that year, the Constitutional annulled the municipal tax on capital gains, which, in theory, taxed the revaluation of the real estate when they are sold, but in practice it was paid always, even if they had lost value.
The ruling clarified that “in no case may the legislator to establish a tribute taking into consideration acts or acts which are not the exponents of a wealth of actual or potential”, that is to say, that for the Constitutional is not lawful to impose a tax when there has been an economic gain.
But the Supreme understood that what was said by the Constitutional does not affect the payouts firm tax “rotated previously and they have gained firmness by administrative”, and therefore can not be considered null and void.
