Medan en del kommuner fortsätter att fakturera Plusvalía även vid förlustförsäljningar, har andra låtit bli. Många dock utan att formellt avskriva betalningskraven. Strax innan preskriptionstiden på fyra år, nu löper ut, har flera av dem börjat skicka ut sina fordringar. Det enda de drabbade kan göra är att anmäla fallen till domstol. Enligt en artikel i tidningen Diario Sur berör 80 procent av överklaganden gällande skattefrågor, mervärdesskatten.
Förutom de nya fallen finns även tusentals fakturor som tillfälligt stoppats. Enligt Diario Surs beräkningar kan det röra sig om så mycket som 50 miljoner euro bara i Málagaprovinsen.
I februari 2018 fanns ett avtal mellan finansdepartementet och kommunernas samfällighet FEMP som materialiserades i ett lagförslag. Datumet på utkastet gick dock ut i mars 2019 utan att det hade godkänts av kongressen.
Problemet för domstolarna är inte bara mängden anmälningar, utan svårigheten att lösa dem då de å ena sidan måste ta hänsyn till gällande lagstiftning, å andra sidan till de prejudicerande fallen där det dömts till skattebetalarnas fördel.
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Konstitutionsdomstolen i Madrid. Foto: Wikimedia Commons
Dela:
Mervärdesskatten i juridisk limbo
Publicerad 2021-06-06 07:00EKONOMI För fyra år sedan annullerade konstitutionsdomstolen kravet på att betala den lokala mervärdesskatten Plusvalía, vid försäljning av en bostad som minskat i värde. Frånvaron av en formell lagändring har dock lett till stor förvirring och en enorm belastning på domstolarna.
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