La tributación de las plusvalías inmobiliariasprincipio de capacidad económica e inflación

  1. Yolanda Martínez Muñoz 1
  1. 1 Universitat d'Alacant
    info

    Universitat d'Alacant

    Alicante, España

    ROR https://ror.org/05t8bcz72

Journal:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Year of publication: 2024

Issue: 191

Pages: 109-137

Type: Article

DOI: 10.47092/CT.24.2.4 DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Crónica tributaria

Abstract

The taxation of real estate capital gains has been subject to a different jurispruden-tial treatment depending on the tax in question and its position in the tax system. The Constitutional Court requires that real and non-monetary capital gains are taxed in the Tax on the Increase in Value of Urban Land, and ignores the effects of inflation on real estate capital gains in the Personal Income Tax. The question is whether the constitu-tional principle of economic capacity should be interpreted as real or nominal economic capacity to ensure tax justice. This research addresses the question and proposes that the tax legislator considers the problem of inflation with the aim of protecting the prin-ciple of economic capacity.

Data source: Dialnet