State regulation of the Urban Land Appreciation Tax partially nullified in the absence of capital gains

The Constitutional Court now confirms the doctrine which it itself settled in judgments no. 26/2017 of 16 February and no. 37/2017 of 1 March in respect of the levying of the Urban Land Appreciation Tax in the historic territories of Gipuzkoa and Araba, respectively, given that the wording of the corresponding provisions in national legislation is identical to that held unconstitutional in the aforementioned judgments…