The Constitutional Court knocked down the tax on October 26, preventing anyone from recovering it who had not resorted to it before that date, but several courts interpret that the ruling did not take effect until it appeared in the BOE, a month later.
The ruling of the Constitutional Court of October 26, which de facto annulled the application of the so-called municipal capital gains tax, by declaring its calculation method unconstitutional, was accompanied by an unusual shield over its effects.
