The constitutional court declared plus valia non constitutional on October 26th. The new law regarding this was passed on November 8th. The court decided any sales during this period would not have to pay any taxes as there was no law in place during that period.
The new law, as published in an Official State Bulleting (BOE) and passed into law on 9th November clearly states that if no profit is made then the seller will not be liable for any of the new plusvalia or CGT tax.
There are now two ways of paying the tax, either based on the difference of the buying price and selling price or a coefficient of the cadastral value based on how long you've owned the property (the coefficient in my town is 0.08% of the cadastral value after 10 years.). The seller can choose which one to pay so, obviously, in your case you would choose the first option where no tax will be liable.
However, it is up to the seller to prove the price paid as shown in the deeds. IVA or ITP, solicitors fees, notary fees and so on cannot be claimed as part of the purchase price so just the price as laid out in the deeds.
The BOE is at this link New Law Plusvalia/CGT
ETA: The court also ruled that this law would not be retrospective so any taxes completed or agreed before they declared it unconstitutional cannot be claimed back.
This message was last edited by mariedav on 11/12/2021.