There has been lately a couple some news on this local tax. You can check what pluvalia local tax is in here.
I will explain briefly these news:
When there is a loss in the sale between the acquisition Price and the sale Price there is no pluvalia.
Since 2017 the Constitutional Court stated that tehre is no plusvalía when there is a loss when selling a property. This statement is absolute and had no limitations.
But the Supreme Court deemed that despite the Constitutional Court statement there were no specific ways to challenge the payment of the definitive plusvalía tax bills. Definitve means that they were not objected whatever the reason might be. Specifically the Supreme Court says that there is no specific way to challenge these tax bills in the procedure tax regulations.
But recently the Constitutional Court reminded that there is no plusvalía when there is a loss in the property sale. And this statement has not limitations so it has to be a way in the procedure tax regulations to challenge these definitive tax bills. So it seems that there is an open door to object against these tax bills. As usual, it will be worthy to object against these definitive tax bills depending on the amount of the said tax bills. It could be worthy to consult an expert taxation lawye to check on that.
All town halls must update their plusvalía regulations before May the 11th 2022.
The town halls that did not update their plusvalía regulations by May the 11th 2022 there will not be able to issue plusvalía tax bills for sales happened between that date until they update their regulations.
So if you have sold your property after May the 11th 2022 and you have received a plusvalía tax bill it is worthy to check if your town hall have updated plusvalia regulations. If they have not update their regulations you can object against your tax bill successfully. The reaons are maintly two:
(a) Every tax must have its own regulation. If there is no regulation there is no tax,
(b) The plusvalía tax is a voluntary tax for the town halls. So each town hall is free to either set the plusvalía tax in their municipality or not.
Therefore if there is not an updated regulation there is no tax.
It is advisable to check with a tax lawyer exper if in your case it is worthy to fight or not. And this will depend on the tax bill amout basically.
Thank you for your time and attention and I hope this information is of use.
Please, note that this is general information. This is not specific legal advice. It is recommended to seek legal advice for any specific legal issue.