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The doctrine of the High Court of Justice of the Basque Country on the point of connection of the Tax on the Increase in Value of Urban Land
Monday, 30 de May de 2022

In its recent judgement of 14 February 2022, for which the judge Luis Javier Murgoitio Estefanía has been the rapporteur, the High Court of Justice of the Basque Country confirms the capacity of the General Assemblies of the Historical Territories to regulate the so-called Capital Gains Tax, appealing to art. 42 of the Economic Agreement, which recognises the power to regulate, within their territory, The tax system of other taxes of the local bodies, different from the compulsory taxes agreed in the previous precepts of the Economic Agreement, in accordance with the general tax structure of the common system tax system, without establishing any other taxes different from those in force in the latter, the yield of which may be subject to transfer or repercussion outside the Basque Country.

The point of connection, given the real nature of the tax, cannot be other than that of the location in space of the land on which the tax is levied.

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