Constitutional Court

The Constitutional Court upholds the cadastral reference value in real estate taxation

Fernando Sivatte2026-02-27T14:20:52+01:0019 February 2026|Categories: Tax Advice Blog|Tags: AJD, Constitutional Court, Inheritance and Gift Tax, ITP, real estate taxation, Taxation|

The Constitutional Court has recently upheld the use of the cadastral reference value as the taxable base for the assessment of certain property taxes linked to the transfer of [...]

Opinion on the possible unconstitutionality of the Wealth Tax

ETL ILIA2023-09-29T15:33:36+02:0029 September 2023|Categories: Tax Advice Blog|Tags: Constitutional Court, Hacienda, Tax Advisor, Tax refund, Wealth Tax|

Below, we share the position of our office about the possible unconstitutionality of the Wealth Tax for the years 2021 onwards and the mechanisms to request its refund. Since [...]