The TS determines the refusal of the TC ruling on municipal capital gain

The Supreme Court has determined that in order to avoid the payment of municipal capital gains when transmitting a property, it is the taxpayer who has to prove with proof that there was no gain with the operation. The Contentious-Administrative Chamber of the Supreme Court has declared that the taxpayer is responsible for proving the absence of an increase in the value of the land transmitted, and to prove that there has been no capital gain, the passive subject may offer any trial principle that, At least indiscriminately, it allows us to appreciate it, for example, the difference in value between the acquisition value and the transmission value that is reflected in the corresponding public deeds of purchase and sale), or in the declaration of income on The loss of the assets patrimony is reflected. The Supreme Court also states that once the taxpayer has provided the proof that the land has not increased in value, the Administration must prove that against the said claims to be able to apply the capital gain.

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