 For you and your family  For you and your business  More Products  Home / News / Lawyers in Madrid The first capital gains judgments arrive under the thesis of the Constitutional Court 17 November 2021 Legálitas has just received the first favorable ruling, based on the recent ruling of the Constitutional Court of October 26, which declared unconstitutional and null a series of articles of the Local Tax Law that established the method for calculating capital gains, arguing that the tax of surplus value established a calculation formula in which there is always an increase in the value of urban land and, consequently, it implied a violation of the principle of economic capacity contained in the Constitution. As a result of the thesis presented, Legálitas has managed that one of its clients, Gerardo *, can obtain a refund of 1,744 euros after his appeal had been dismissed by the council itself, who is now convicted by means of a contentious administrative appeal, to having to pay the amount to the appellant taking into account that, in his case, he sold an urban property of his property at a loss. The judgment of the Contentious-Administrative Court No. 24 of Madrid does not assess the acquisition or sale prices of the property, but is based on the recent judgment of the Constitutional Court that establishes the obligation of the courts to resolve the processes without applying a law declared unconstitutional. The magistrate understands, therefore, that it must be resolved as if the law had not existed. Do you need legal advice on taxes? get information here The events date back to 2008, the date on which Gerardo acquired a property for an amount greater than two hundred thousand euros, being sold in March of this year 2021 for half the initial cost, thus producing a clear reduction of the property value. Gerardo called Legálitas to be advised on the possibility he had to appeal the decision of the city council by which he denied the right to recover his 1,744 euros. Legálitas' lawyer, Elena Labandeira, through ACM -one of the offices of the network, was in charge of establishing the procedural strategy by directing brief of demand of abbreviated procedure against the mentioned administrative resolution, to the Contentious-Administrative Court No. 24 of Madrid, in which he set out the reasons why he requested the return, especially after the sentence handed down by the Constitutional Court. The Madrid court addressed the case and issued a sentence through a resolution against which there is no possibility of appeal, therefore, Gerardo must receive the amount entered at the time and that, now with this sentence, it is understood that he was paid unfairly. In reference to capital gains, the ruling of the Constitutional Court and a law issued by the Government, in force since November 10, 2021, are the regulatory frameworks by which citizens who want to sell, inherit or donate a property from now or they have already done it some time ago, they will have to be governed. # LegálitasCasosReales * The name of our client has been changed to protect his identity.  Share article Get ahead of problems Despidos, divorcios, reclamaciones, alquileres… Contamos con un amplio equipo de abogados expertos en todas las materias. 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