The Valencia Plaza digital newspaper has published an opinion article by our CEO Miguel Ángel Molina, entitled "Taxes declared unconstitutional and saved by the bell". In the text, two rulings that affect two taxes are analyzed: the so-called municipal capital gains tax and the Corporate Tax. In both cases, the effects of the court rulings have been limited.
As Miguel Ángel Molina explains in this article, "in both cases the Constitutional Court is based on the principle of legal certainty to declare that those accrued tax obligations that, at the date of the ruling, have been definitively decided by ruling cannot be reviewed." with the force of res judicata (art. 40.1 LOTC) or by means of a final administrative resolution. Nor may those assessments be reviewed that have not been challenged on the date of the ruling, nor the self-assessments whose rectification has not been requested on that date. In “román paladino”, if you did not appeal or request rectification before the date of the sentence, you can no longer do so as it is considered a consolidated legal situation.
The CEO of Tomarial questions this legal situation and asks: «Shouldn't a modern and cooperative Administration proceed to return taxes declared unconstitutional regardless of whether they have become final or not? Without a doubt we once again find ourselves in a situation of absolute legal uncertainty and once again it will be our courts who are in charge of modulating the effects of the declaration of unconstitutionality. But as we said at the beginning of this article, for the moment these taxes are “saved by the bell.” And the interests of the harmed taxpayers, on the canvas. »
From this link you can read the full article.
On this issue, how it affects taxpayers and the possibilities of claiming what was paid for these taxes, Miguel Ángel Molina and Raphael Donet, director of our Tax Procedures Department, will give an information day on April 12 at the Valencia Chamber Club. From this link you can access all the information and free registration.
