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Capital gain claim when selling a house

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A new sentence by the Constitutional Court, from last February, declares inconstitutional the application of capital gain in those cases in which the house did not increase its value when sold.
Following the precedent set by this sentence, one can claim capital gain as follows:
– Not when the house is sold at a price higher than when it was bouhgt.
– One can only claim the return of the tax if the sale took place in the last 4 years. Otherwise, prescribed.
In cases of Inheritance or donation one can claim taking into account the same rules that apply in a conveyancing case. The value included in the acquisition deed and the value stated in the transmission are the one which will determine if the capital gain can be claimed or not.
 

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