The Third Division of the Supreme Court has rejected the application for judicial review that was filed against a Judgment issued by the Administrative Litigation Division of the High Court of Justice of Aragon on having deemed that it properly interpreted the legal system when considering that Ruling of the Constitutional Court STC 59/2017 of May 11, does not allow a rectification of the self assessment tax payment of Capital Gains Tax (IIVTNU) and therefore does not entitle the taxpayer to a refund of the tax amount paid for such purpose, in cases in which the taxpayer does not evidence the nonexistence of an increased value of urban land, cases in which articles 107.1 and 107.2 a) of the consolidated text of the Law that regulates Local Finances (TRLHL) turn out to be constitutional and, consequently, the payment of that tax was appropriate.


1st-  Declares the unconstitutionality and nullity of the following provisions of Law 39/2015 of October 1 that regulate the Common Administrative Procedure for Public Administrations: the second paragraph of article 6.4, the wording “or the respective Governing Council” and “or of the Regional Government Ministries” in the third paragraph of article 129.4 and paragraph 2 of the First Final Provision.

2nd-  Declares that articles 129 (except for paragraph 4, second and third paragraphs), 130, 132 and 133 of Law 39/2015 are contrary to the constitutional order of competences according to the terms of legal basis 7 b) in this Ruling.

The Constitutional Court in plenary meeting unanimously agreed to declare the unconstitutionality and nullity of articles 107.1, 107.2 a) and 110.4 of the new text of the Law governing Local Finances, approved by the Legislative Royal decree 2/2004, of March 5.

The Law 13/2015 of June 24 governing the Reform of the Mortgage Law approved by the Decree of February 8, 1946 and new text of the Law governing the Cadastre, approved by the Legislative Royal Decree 1/2004 of March 5.

The Decree 28/2016 of February 2 governing properties rented to tourists and amending the Decree 194/2010 of April 20 governing the establishment of holiday rental properties.

It regulates the activity of renting out properties to holiday makers in Andalusia, whenever the property is located in a residential area and provided it has a first occupancy license. It also establishes an obligation for the property owners to register their properties for rent to holiday makers and their obligation to provide minimum services.


The Law 6/2016 of August 1, which amended the Law 7/2002 of December 17 governing the Urban and Rural Planning of Andalusia to include urgent measures regarding buildings erected on land that is not scheduled for development.


In a ruling dated November 5, 2015 regarding claim of unconstitutionality No. 5012-2013 filed by 106 Socialist members of Parliament against article 1, paragraphs 2, 3, 10, 11, 12, 39, 40 and 41 as well as against article 2, 2nd, 4th, 5th, 6th, 7th and 9th additional provisions, against the 1st transitory provision, against annex to Law governing the Protection and Sustainable Use of the Coast No. 2/2013, May 29 and against the modification to Coastal Law No. 22/1988, July 28, the Spanish Constitutional Court issued the following rulings:

Centro de Negocios Tembo, Bloque B, Oficina 4 - Bulevar A. de Hohenlohe, s/n - 29602 Marbella (Province Málaga) - Tel.: (0034) 952 86 57 29 - Fax: (0034) 952 77 70 18 - See map
Diseño: Miriam Bidondo