OCU notes that the judgment on the surtax value paves the way to claim

OCU welcomes the decision of the Constitutional Court on capital gains tax: taxpayers who have sold an urban property without making a profit in relation to the original purchase price will have a better chance of recovering what has been paid for this tax. The municipalities demand the payment of the Municipal Tax on the Increase of the Value of Urban Land, known as the municipal surplus value, depending on the land cadastral value at the time of transmission, whether or not there is an increase in the real value since It was purchased. 

That is why they have been brought to trial on several occasions and have had to pay back what was collected. The Constitutional judgment marks a milestone in these claims, and although the ruling refers to the Guipúzcoa Regional Standard, it is presumed that the Constitutional Court will rule in the same sense on the Ley de Haciendas Locales, since both rules have the same wording. 

OCU considers that this ruling paves the way to claim thousands of affected taxpayers who have been forced to pay the tax, when in fact have sold their home at a loss, below the purchase value, due to the explosion of the housing bubble in our country.