Den aktuella värdeökningsskatten hade utkrävts av Madrids skattemyndighet efter att Volvo sålt en fastighet i området Villaverde för 15 miljoner euro. Fastigheten hade ursprungligen köpts av Volvo för 18 miljoner euro 1988. Det skriver tidningen El Confidencial.
Tvisten fokuserade på huruvida det fanns en faktisk värdeökning på fastigheten. Trots att Volvo sålde den för mindre än köpeskillingen, framhöll Madrids kommun i domstol att värdeökningen främst är kopplad till tomten, snarare än byggnaderna på den.
Situationen tog en ny vändning när Spaniens författningsdomstol 2021 ogiltigförklarade flera viktiga bestämmelser som berörde beräkningen av värdeökningsskatten. Dessa ändringar innebär att skatten inte längre kan utkrävas, även i fall där en faktisk värdeökning förekommit.
I ett försök att hantera konsekvenserna av Författningsdomstolens beslut införde den spanska regeringen en ny lagstiftning 2021 för att ge kommunerna och skattebetalarna rättslig säkerhet. Kommunledningen i Madrid försökte tillämpa denna nya lag i Volvos fall för att rädda sitt skattekrav på 7,4 miljoner euro. Men Spaniens högsta domstol har tillbakavisat argumentet, med motiveringen att den nya lagstiftningen inte kan tillämpas retroaktivt.
Det aktuella utfallet uppges utgöra ett viktigt prejudikat framöver i behandlingen av värdeökningsskatt och dess beräkning.
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| Företagsnytt |
Domen fastställer att Madrids kommun inte kan beskatta Volvo retroaktivt. Foto: Shutterstock
Dela:
Volvo Group Spain vinner skattetvist
Publicerad 2024-01-14 17:00FöRETAGSNYTT Högsta domstolen har friat Volvo Group Spain från att betala en så kallad plusvalía på 7,4 miljoner euro som krävdes av Madrids kommun.
|
Mats Björkman Sydkusten |
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