Pérez-Llorca analyses the latest local taxation developments

Óscar del Olmo, Assistant Director-General of Local Taxes, opened the seminar by going through the main legislative developments relating to local taxation. He began by analysing the reforms introduced by the Public Sector Contracts Law, and went on to explain the developments in relation to the passage through parliament of the municipal capital gains tax (plusvalía municipal) and other initiatives being developed by the Directorate General for Taxation.

José Suárez, Partner of the Tax practice at Pérez-Llorca, then examined the most significant court orders and judgments handed down by the Supreme Court regarding local taxes in the wake of the adoption of the cassation appeal contained in Organic Law 7/2015. He focused on aspects related to the Cadastre, the property tax (IBI), the tax on economic activities (IAE) and the municipal capital gains tax.

The seminar ended with a presentation from Diego Marín-Barnuevo, Of Counsel in the Tax practice at Pérez-Llorca, on municipal taxes and the tax on buildings, facilities and works, in which he explained the main legal issues mentioned in the regulation and those which have led to the admission of new cassation appeals.

At the end of the event, the attendees had the opportunity to exchange their views on the seminar over coffee.