The new municipal capital gains tax will be applied retroactively from June 15, 2017

The Ministry of finance and the Spanish Federation of municipalities and provinces (FEMP) have agreed the reform of the tax on the increase of value of land in urban nature: http://www.eleconomista.es/economia/noticias/8879525/01/18/Economia-El-nuevo-impuesto-de-la-plusvalia-municipal-se-aplicara-con-caracter-retroactivo-desde-el-15-de-junio-de-2017.html

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