The Constitutional Court has published on its website the text of the ruling in the question of unconstitutionality no. 4433-2020 which declares the unconstitutionality of articles 107.1, second paragraph, 107.2.a) and 107.4 of the Consolidated Text of the Law Regulating the Law of Local Treasuries, which regulates the taxable base of the Tax on the Increase in Value of Urban Land.
The entire content of the Legal Briefing can be found in the PDF.