The Municipal Capital Gain and the Supreme Court
On 9 July 2018, Supreme Court Ruling STS 1163/2018, dated 9 July 2018, was published, in which the scope of the declaration of unconstitutionality of the Constitutional Court ruling (TC) 59/2017 is analysed and interpreted, concluding that the Municipal Tax on Capital Gains on Urban Land, or Municipal Capital Gains Tax (IIVTNU in Spanish), is fully…







