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Constitutional Court ruling on the unconstitutionality of the tax on the increase in the value of urban land (I.I.V.T.U.).

    The Constitutional Court annuls part of the article on the value of urban land (“municipal capital gains”). The judgment of October 26, 2021, considers that article 107.1, second paragraph; and the articles 107.2.a. and 107.4 of the revised text of the Law of Regulating Local…