Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021)

Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021) is filed with Ayuntamiento competente - Departamento de Tributos. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €49 to €49.

An application to the Ayuntamiento (Town/City Hall) for a refund of amounts wrongly paid in IIVTNU (plusvalía municipal, the local capital gains tax on urban land) where: there was a proven loss on the transfer (STC 59/2017), the objective calculation method was declared unconstitutional (STC 182/2021), the assessment is not yet final, or the self-assessment is still within the deadline of 4 years. We quantify the real loss and apply RDL 26/2021 (real versus objective calculation).

Estimated total cost
€49 to €49
Managora's fee
€59.29 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1 month (administrative assessment) / 4 years (self-assessment) (LGT 66-67)
What you receive
Application

Cost breakdown: Our fee 49 €, with no tasa (official fee). The application to the Ayuntamiento for a refund of amounts wrongly paid is free of charge in the administrative route..

Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021): how is it filed?

  1. 1Answer the questions (~10 minutes).
  2. 2Payment of 49 €.
  3. 3We give you the application ready, with an opinion on which Constitutional Court ruling applies to your case.

Which documents do you need?

  • Deed of acquisition.
  • Deed of transfer.
  • Proof of payment of the plusvalía.
  • The assessment or self-assessment.
  • Valuations proving the loss (where applicable).

Legal basis and things to bear in mind

  • Legal framework: STC 59/2017, 126/2019, 182/2021 + RDL 26/2021 + LGT 32/221.
  • Deadline of 1 month (final assessment) or 4 years (self-assessment).
  • Natural connections: plusvalia_iivtnu, recurso_reposicion_aeat, reclamacion_economico_administrativa_teac.

Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021): frequently asked questions

Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €49 to €49: Our fee 49 €, with no tasa (official fee). The application to the Ayuntamiento for a refund of amounts wrongly paid is free of charge in the administrative route.. Managora's fee is €59.29, 21% VAT included (€49.00 net + €10.29 VAT). This procedure carries no official tasa.

Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021): how long does it take?

1 month (administrative assessment) / 4 years (self-assessment) (LGT 66-67)

Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021): which documents do I need?

You need to have to hand: Deed of acquisition., Deed of transfer., Proof of payment of the plusvalía., The assessment or self-assessment., Valuations proving the loss (where applicable).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Ayuntamiento competente - Departamento de Tributos. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Ayuntamiento competente - Departamento de Tributos.

Shall we get started with «Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021)»?

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