According to the Constitutional Court, the municipal capital gains tax should not be paid if the transfer of the property has generated losses, or when the gain generated is less than the tax to be paid.

This has allowed many taxpayers to claim a refund of the amounts paid for this tax.

In some operations, it is agreed that the buyer is responsible for the municipal surplus value, if in this operation the buyer can demonstrate that the property has requested value, he can also claim the return of the amounts paid for the municipal surplus value.