{"id":11973,"date":"2024-03-06T19:46:11","date_gmt":"2024-03-06T18:46:11","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=11973"},"modified":"2024-03-06T19:46:11","modified_gmt":"2024-03-06T18:46:11","slug":"plusvalua-municipal-nova-oportunitat-per-recuperar-limpost-pagat-quan-la-transmissio-es-va-produir-sense-guany-patrimonial","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/plusvalua-municipal-nova-oportunitat-per-recuperar-limpost-pagat-quan-la-transmissio-es-va-produir-sense-guany-patrimonial\/","title":{"rendered":"Plusv\u00e0lua municipal. Nova oportunitat per recuperar l&#8217;impost pagat quan la transmissi\u00f3 es va produir sense guany patrimonial"},"content":{"rendered":"<h4>El Tribunal Suprem, en la sent\u00e8ncia 339\/2024 del passat 28 de febrer, ha obert la porta a exigir la devoluci\u00f3 de l&#8217;Impost sobre l&#8217;increment de valor de terrenys urbans, l&#8217;anomenada plusv\u00e0lua municipal, quan es tracti de liquidacions, <strong>encara que siguin fermes, <\/strong>practicades sobre una transmissi\u00f3 en la que no s&#8217;hagu\u00e9s obtingut increment del valor del terreny.<\/h4>\n<p>La gran novetat d&#8217;aquesta sent\u00e8ncia es que permet recuperar l&#8217;impost, amb interessos, en cas de liquidacions &#8220;fermes&#8221;, fet que fins ara s&#8217;havia negat.<\/p>\n<p>Recapitulem:<\/p>\n<h3>Sent\u00e8ncies del Tribunal Constitucional sobre la plusv\u00e0lua municipal:<\/h3>\n<ul>\n<li><strong>Sent\u00e8ncia del Tribunal Constitucional de 11 de maig de 2017<\/strong>:\u00a0 va declarar inconstitucional determinades normes de la regulaci\u00f3 de l&#8217;impost sobre l&#8217;increment del valor dels terrenys de naturalesa urbana, sempre que en la transmissi\u00f3 gravada no s&#8217;hagu\u00e9s produ\u00eft un increment del valor dels terrenys. A partir d&#8217;aquesta sent\u00e8ncia ja no es va no poder cobrar l&#8217;impost si no s&#8217;havia produ\u00eft guany patrimonial<\/li>\n<li><strong>Sent\u00e8ncia del tribunal Constitucional de 26 d&#8217;octubre de 2021<\/strong>: va anul\u00b7lar els arts. 107.1 segon par\u00e0graf, 107.2.a) i 107.4 del Text Ref\u00f3s de la Llei reguladora d&#8217;hisendes locals, disposicions que eren necess\u00e0ries per poder liquidar la plusv\u00e0lua municipal. A partir d&#8217;aquesta sent\u00e8ncia ja no es va poder liquidar l&#8217;impost en cap circumst\u00e0ncia fins que no es va publicar el RDL 26\/2021, de 8 de novembre.<\/li>\n<\/ul>\n<h3>Problem\u00e0tica de les transmissions anteriors al 11 de\u00a0 maig de 2017 en que no hi hagu\u00e9s guany patrimonial:<\/h3>\n<p>L&#8217;obstacle per a la devoluci\u00f3 del pagat per aquest concepte era que, en els casos de liquidacions fermes, \u00e9s a dir, que no es van rec\u00f3rrer dins de termini, no existia una via clarament establerta en la legislaci\u00f3 tribut\u00e0ria per a obtenir la revisi\u00f3 d&#8217;ofici d&#8217;aquestes liquidacions, encara que fossin el resultat d&#8217;haver aplicat una llei inconstitucional.<\/p>\n<h3>Soluci\u00f3 del Tribunal Suprem en la sent\u00e8ncia de 28 de febrer de 2024<\/h3>\n<h3><\/h3>\n<p>En la sent\u00e8ncia de 28 de febrer de 2024, el Tribunal Suprem revisa la seva anterior jurisprud\u00e8ncia, i conclou que, com que no existia cap limitaci\u00f3 d&#8217;efectes en la declaraci\u00f3 d&#8217;inconstitucionalitat que va fer la sent\u00e8ncia del Tribunal Constitucional de 11 de maig de 2017, les liquidacions fermes per plusv\u00e0lua que van obligar a pagar als contribuents en aquests casos, en els quals no va existir cap increment de valor dels terrenys, s\u00f3n nul\u00b7les de ple dret, i que la regla general que imposa la Constituci\u00f3 per a aquests casos \u00e9s limitar al m\u00e0xim possible els efectes de la llei inconstitucional.<\/p>\n<h3>Conclusi\u00f3<\/h3>\n<ul>\n<li><strong>A quines liquidacions pot beneficiar ?<\/strong>\u00a0: Pot beneficiar a qui hagu\u00e9s satisfet les liquidacions practicades per la transmissi\u00f3 d\u2019immobles amb anterioritat al 11 de maig del 2017,\u00a0encara que liquidades i ingressades\u00a0posteriorment, en la que no s\u2019haguessin produ\u00eft guanys patrimonials i que en el seu moment no varen ser impugnades per que ja eren fermes.<\/li>\n<li><strong>Que es pot reclamar ?<\/strong>:\u00a0 Es pot reclamar el total import satisfet per la liquidaci\u00f3 m\u00e9s els interessos de demora corresponent.<\/li>\n<li><strong>Com s\u2019ha de procedir ?\u00a0<\/strong>S\u2019ha de demanar la devoluci\u00f3 a l\u2019Ajuntament que va percebre l\u2019impost. Ens en podem encarregar si ens faciliteu justificant de la liquidaci\u00f3 ingressada i c\u00f2pies de les escriptures de venda i de la d\u2019adquisici\u00f3 anterior,\u00a0justificant de pagament de la liquidaci\u00f3, certificat bancari de titularitat del compte on es demana la devoluci\u00f3.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7353\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Habitatge-300x291.png\" alt=\"\" width=\"300\" height=\"291\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Habitatge-300x291.png 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/04\/Habitatge.png 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem, en la sent\u00e8ncia 339\/2024 del passat 28 de febrer, ha obert la porta a exigir la devoluci\u00f3 de l&#8217;Impost sobre l&#8217;increment de valor de terrenys urbans, l&#8217;anomenada plusv\u00e0lua municipal, quan es tracti de liquidacions, encara que siguin fermes, practicades sobre una transmissi\u00f3 en la que no s&#8217;hagu\u00e9s obtingut increment del valor del [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3331,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,15],"tags":[2776,2777,2089],"class_list":["post-11973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-rm-assessors","tag-devolucio-plusvalua-municipal","tag-impost-increment-valor","tag-tribunal-constitucional-plusvalua"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plusv\u00e0lua municipal. 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