After Plusvalia tax being declared unconstitutional on the 26th of October 2021 due to the method used for it’s calculation on the 9th of November the government have reinstated it with a new calculation method.
The question is what happens to plusvalía tax in relation to deaths, sales or donations between the 26th of October and the 9th of November when thecnically there was no valid plusvalía tax. My opinion is that you should attempt to claim it exempt.
There is also an argument for the plusvalía tax not to be paid if the death , sale or donation happened before the 26th of October and the town hall had not issued a firm bill on the death or transaction yet.
It is definitely a good idea to speak about your particular case with the lawyer handling your inheritance , sale or donation if yo are in one of these situation.