No tax if no gain when property selling: Supreme Court recent decission

A recent Court decission by the Spanish Supreme Court has confirmed what it had been already stated by the Constitutional Court: selling a property with no gain generates no local capital gains tax ( IIVTNU: Plusvalía municipal) 

The Court decission clairifies many concepts and affirm that just the Notary deeds showing the lack of earning are enough evidence for proving no obligation to pay this tax.

Maria

Does this mean that the Notary can judge if payment is necessary, by looking at the previous deeds versus the selling price on the new deeds, and then make a decision as to if there is any Plusvalia required?

Notary can give to you an opinion but you still need to file your tax liquidation ( negative) at the Local Council proving the lack of gain.

Is this based upon an actual selling price or some form of cadastral valuation?

Upon actual selling price, that is the advance this Supreme Court decision brings

M