The municipal capital surtax, declared unconstitutional when sold in losses.

Professional, serious and didactic article published by Idealista and whose author is Paloma Martínez Almeida. The TC has declared unconstitutional the statutory regulation governing the tax on surplus value in Guipúzcoa, a law that is equal to the state, so that this ruling will force the national legislation. Thus, the Constitutional Court considers that when […]

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