The new case of non-subjection to the Spanish Tax on the Increase in Value of Urban Land related to children and dependents of women deceased due to gender-based violence: critical analysis and proposal for its reformulation.

Abstract

The Organic Law 2/2022, of March 21, on the improvement of the protection of orphaned individuals who are victims of gender-based violence, introduced a new case of non-subjection to the Tax on the Increase in Value of Urban Land. Specifically, it refers to lucrative transmissions of property or any real right of enjoyment, restrictive of ownership, over such lands to daughters, sons, or dependent individuals of women who have died as a result of gender-based violence, particularly when such transfers are consequence of their death. Given its actuality, unprecedented nature, and the significant uncertainty it may pose, the main objective of this article is to conduct a critical analysis of its characteristics and application. This analysis will address numerous aspects that, from a legal standpoint, may be questionable (including potential constitutional issues), as well as the inefficacy that its application may generate (taking into account the latest pronouncements on directly related issues). Furthermore, following the examination of the main identified problems, a proposal for its reformulation will be presented in order to achieve their resolution.