Today, 10 November, the modification of the regulations to make the municipal capital gains tax legal and constitutional came into force.

Specifically, Royal Decree-Law 26/2021 of 8 November adapts the tax to the successive declarations of unconstitutionality. As the regulation does not have retroactive effects, it may mean that many more taxpayers will be able to avoid paying the tax and, conversely, that local councils will lose more revenue than initially expected.

The new regulation designed by the Ministry of Finance does not have retroactive effects, as established in the Third Final Provision of the Royal Decree-Law: "This Royal Decree-Law will enter into force on the day following its publication in the Official State Gazette. "Therefore, and as José María Salcedo, partner of the law firm Ático Jurídico, points out, the new regulations and the new way of calculating the municipal capital gains tax cannot be applied to home sales or inheritances of homes made before its entry into force. Therefore, the new method of calculation will only be applied to transfers of property made after the entry into force of the regulatory change. What happens with those transfers made before the entry into force of the Royal Decree-Law? Salcedo considers that it would also not be possible to apply the regulations declared unconstitutional, once the Constitutional ruling has been published in the Official State Gazette. Articles 107.1, 107.2.a), and 107.4 of the Revised Text of the Law of Local Treasuries have been expelled from the legal system, and declared unconstitutional and null and void. However, the effects of this expulsion must await the publication of the sentence in the BOE (Official State Gazette), but when this happens, they will foreseeably be ex tunc. That is to say, forever. Therefore, this unconstitutional regulation cannot be applied to demand the tax on previous transfers.

Source IDEALISTA

full article: https://www.idealista.com/news/fiscalidad/2021/11/09/793256-quien-podra-librarse-de-pagar-la-plusvalia-municipal-tras-el-limbo-legal-del#xts=582065&xtor=EPR-1059-%5Bnews_daily_20211110%5D-20211110-%5Bm-02-leermas-node_793256%5D-72477128431@3-%5B2021111110091404%5D