FMSB Information Note about Plusvalía Tax

October 29th   The Constitutional Court has announced the soon publication of a sentence declaring the unconstitutionality and invalidity of arts. 107.1, second paragraph, 107.2.a) and 107.4 Consolidated Text of the Local Tax Regulatory Law, which imply their removal from the legal system and, for practical purposes, prevents the determination of the taxable base of […]