Comparativa crítica sobre las diferentes regulaciones del IIVTNU

Abstract

Very recently, 5 new regulations have been approved for the Tax on the Increase in the Value of Urban Land with a different spatial scope: the state one, the three Basque ones and the Navarrese one. The rules are basically similar, but they do not all coincide in their form or in their effects. The situation in which these territories are cannot be equated either. While in the Basque territories and in Navarre emergency rules regulating the tax had already been adopted in 2017, which survive until they have been repealed by the 2021 rules, this has not been done by the State. While STC 182/2021, of October 26, declared void 107.1 (second paragraph), 107.2ª) and 107.4 of the Local Treasury Law, the corresponding regulations of the Historic Territories were still in force, and the aforementioned ruling was not formally applicable to them. This raises not a few legal disquisitions. This article tries to make a tour of the problem generated by the different rulings of the TC issued around the municipal capital gains that give rise to these rules of direct application of this tax, making a comparative critical analysis of them.