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The inquirer asks whether capital gains tax (IIVTNU) must be paid following Constitutional Court ruling 182/2021. The DGT responds that if the filing was a self-assessment, the debt is enforceable; however, if it was a declaration, the Administration cannot assess the tax due to the regulatory vacuum created by the ruling.
Cuestión planteada Si, teniendo en cuenta la sentencia del Tribunal Constitucional 182/2021, está obligado o no al pago del impuesto.
Si el contribuyente presentó una autoliquidación, esta se considera situación consolidada y la deuda es exigible. Si presentó una declaración bajo supuestos específicos (exención o falta de valor catastral) y no se ha notificado liquidación, la sentencia del TC 182/2021 impide la liquidación y exigibilidad del impuesto. La nueva normativa del Real Decreto-Ley 26/2021 no es aplicable por no tener efectos retroactivos para hechos devengados antes de su entrada en vigor.
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