Posted on 12/14/2021 by PAVEL RAMIREZ OF CARTAGENA FinanceFinancial management Along with the floor clauses or mortgage expenses, few Constitutional Court rulings have made as much social noise in recent years as the one referring to Uganda Phone Number List gains . Let us remember that in its ruling of October 2021, the high court has declared several articles of the law null and void, which in practice has led to a new formula for calculating the tax that includes the so-called 'real surplus value' , which allows taxation to be actually make for the increase between what the value of the land entailed in the purchase and in the transmission. One of the keys to this ruling is the appeal filed by Impuestalia, the company specializing in tax claims, which has made it possible to expand the scope of a previous ruling, from 2017 and which, in short, has made this Uganda Phone Number List in jurisprudence possible in terms of a matter as complex as capital gains in Spain. To delve into the subject.
APD has been able to interview Felipe Rufino Laffitte , CEO of the company. P Capital gains have been a headache for central governments in recent years. What does the recent ruling mean after the appeal filed by Impuestalia? R In our opinion, the ruling of the Uganda Phone Number List Court (TC) has meant an obligation and also an opportunity to resolve the Uganda Phone Number List situation that had been taking place since 2017 with the other famous ruling of the court (59/2017), which already declared the nullity of articles 107.1, 107.2 a) and 110.4, with respect to those Uganda Phone Number List in which an increase in value of the urban land object of transmission has not been revealed. Now, judgment 182/2021, of October 26, also declares articles 107.1, second paragraph, 107.2.a) and 107.4 unconstitutional and null for violating the principle of economic capacity as a criterion for taxation.
Whether or not it has been show an increase in value. This has entailed an obligation for the legislator as soon as he was forced to urgently regulate the model for calculating this tax , an issue that was resolved in an extremely short period of time, and which, as we have seen, is an opportunity seized as soon as the new formula for Calculation of the tax Uganda Phone Number List the so-called real capital gain, that is, that the taxation is made by the increase between what the value of the land entailed in the purchase and in the transmission. P When claiming the return of capital gains, what procedures must the affected party initiate and how long must they wait? R It is Uganda Phone Number List to indicate that the sentence determines that situations susceptible to review based on this sentence may not be considered.