On 30 November 2018, the tax conference 'Los entes locales en el Impuesto sobre el Valor de los Terrenos de Naturaleza Urban' was held at the La Petxina Sports and Cultural Complex.

The conference was organised by D.F. Alfredo García Prats, Professor of Financial and Fiscal Law at the University of Valencia. He addressed the ruling of the Supreme Court of Justice of 9 July 2018, Rec. Cas. nº 6226/2017, which, together with Ruling 58/2017 of the Constitutional Court of 11 May 2017, implies a new configuration of the municipal tax on the increase in the value of urban land and its adaptation to the economic capacity of the taxpayer.

The combination of the two rulings gave rise to problematic issues, such as the obligation of local councils to refund the amount paid, questions of proof (in relation to the verification of the value of real estate) or the difficulty of settling the tax in technically more complex cases. Equally important was the analysis of the impact of this new jurisprudence on the worrying and difficult situation of local financing.

Analysing these issues from the point of view of local authorities justified the organisation of this conference, which sought to transfer practical results from the academic sphere to the new reality facing local authorities.

Download the programme of the conference.