Spain: Tax on increase in value of municipal land held unconstitutional (court decision)

Tax on the increase in value of urban land was unconstitutional.

Tax on the increase in value of urban land was unconstitutional.

The Constitutional Court (Tribunal Constitucional) held a tax on the increase in value of urban land (Impuesto sobre el incremento de valor de los terrenos de naturaleza urbana—IIVTNU) was unconstitutional.

The case identifying information is: Nota informativa 99/2021 (26 October 2021)

Read a November 2021 report (Spanish) [PDF 225 KB] prepared by the KPMG member firm in Spain


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