Let's see how to request the return of municipal capital gains easily after the ruling of the Constitutional Court, which declares unconstitutional the legal norm prior to said ruling consisting of the obligation to always calculate the capital gain with a target system. Thus, we offer you the model so that you can calculate the capital gain step by step and thus choose between a direct system or a target system, depending on which is most beneficial for the taxpayer. Do not miss how to request the return of municipal capital gains step by step fast and easy.
Municipal capital gains: how to request with a model
Index of contents
First of all, it is necessary to be clear that in order to request refund of the municipal capital gains after the ruling, it is necessary having requested rectification of the self-assessment before October 26, 2021.
Let's see how to claim the return of municipal capital gains that have already been liquidated and paid, for which you have to follow some previous steps:
- If a self-assessment was carried out, the taxpayer himself being the one who calculated the capital gain: in this case it is necessary to first request rectification of the self-assessment and then return it as undue income, with late payment interest.
- If it was carried out by the City Council, being an administrative liquidation: in this case you must request the City Council to review the liquidation administratively, canceling the liquidation in most cases. When the City Council issues a resolution, the person obliged to pay the capital gain must request the return of undue income for the amount of the capital gain, along with late payment interest.
With the previous steps clarified, let's see how to fill out the municipal capital gains claim form; For this, the following points must be included:
- Complete details of the applicant: name and surname, ID and address for receive notifications.
- Data on self-assessment of capital gains: copy of the self-assessment and proof of payment. If you do not have a copy of the self-assessment, include proof of payment.
- Data of the transmission that originated the capital gain: type of transfer (inheritance, sale or donation), date of transfer, details of the deed in which the transfer was made (date, notary and protocol number), explain the reasons why the return is requested and expressly request the refund of the amount.
There is a period to claim the return of municipal capital gains, and if it is not done within said period, the option to claim is lost, so it is convenient to have very clear deadlines.
The general deadline to claim or review any tax is 4 years, which will be counted from the moment the specific rule of each tax says. In the case of capital gains, there is no specific term, so the term is the standard 4 years.
Thus, in reference to the capital gain, the term counts from:
- The next day to the one in which the improper entry was made or…
- The day after the end of the deadline to submit the self-assessment if the improper deposit was made within the deadline. In this case, the deadlines for submitting the self-assessment of the capital gains are 30 business days from the transfer in purchase/sale/donation or 6 months from the death of the previous owner in the case of inheritance, presented by the heirs.
Now you know everything about how to claim the return of municipal capital gains, the deadlines and what you need for it.