{"id":9641,"date":"2023-06-27T17:43:48","date_gmt":"2023-06-27T15:43:48","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/es-aconsellable-impugnar-les-declaracions-de-limpost-sobre-el-patrimoni-dels-exercicis-2021-i-2022-en-vista-del-recurs-dinconstitucionalitat-en-tramit\/"},"modified":"2023-06-27T17:43:48","modified_gmt":"2023-06-27T15:43:48","slug":"es-aconsellable-impugnar-les-declaracions-de-limpost-sobre-el-patrimoni-dels-exercicis-2021-i-2022-en-vista-del-recurs-dinconstitucionalitat-en-tramit","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/es-aconsellable-impugnar-les-declaracions-de-limpost-sobre-el-patrimoni-dels-exercicis-2021-i-2022-en-vista-del-recurs-dinconstitucionalitat-en-tramit\/","title":{"rendered":"\u00c9s aconsellable impugnar les declaracions de l&#8217;impost sobre el patrimoni dels exercicis 2021 i 2022 en vista del recurs d&#8217;inconstitucionalitat en tr\u00e0mit?"},"content":{"rendered":"<div>\n<h5>El Tribunal Constitucional t\u00e9 un recurs en tr\u00e0mit contra la regulaci\u00f3 de l&#8217;impost sobre el patrimoni. Si el recurs prosperes podria beneficiar els contribuents que haguessin impugnat les seves pr\u00f2pies declaracions.<\/h5>\n<p>A l&#8217;abril de 2021, el Tribunal Constitucional (TC) va admetre a tr\u00e0mit el recurs d&#8217;inconstitucionalitat interposat pel Grup Parlamentari Popular contra la regulaci\u00f3 de l&#8217;impost sobre el patrimoni (IP) introdu\u00efda en la Llei de pressupostos generals de l&#8217;Estat per al 2021. Aquest fet ha obert el debat sobre quina \u00e9s la situaci\u00f3 en la qual es trobarien els contribuents d&#8217;aquest impost a partir de l&#8217;exercici 2021 i seg\u00fcents en cas de prosperar el recurs esmentat.<\/p>\n<h3>Cr\u00edtica i evoluci\u00f3 de l&#8217;impost sobre el patrimoni (IP):<\/h3>\n<\/div>\n<div>\n<ul>\n<li>Si b\u00e9 \u00e9s cert que la fortuna o el patrimoni net d&#8217;un individu pot indicar el seu grau de consum de bens i serveis p\u00fablics, no \u00e9s menys cert que estem davant un impost anacr\u00f2nic en vies d&#8217;extinci\u00f3, ja que no deixa de gravar b\u00e9ns i capitals pels quals ja es van satisfer impostos en el moment de la seva adquisici\u00f3.<\/li>\n<li>L&#8217;impost va n\u00e9ixer en 1977 amb car\u00e0cter temporal sota el pretext de complementar dades patrimonials dels contribuents en l&#8217;impost sobre la renda. Amb el temps el rendiment d&#8217;aquest impost es va es va acabar cedint a les comunitats aut\u00f2nomes i avui en dia afecta m\u00e9s de 200.000 contribuents que tributen en funci\u00f3 del valor de la totalitat dels seus b\u00e9ns a final de cada exercici.<\/li>\n<li>Amb els anys es va establir una bonificaci\u00f3 general del 100% (L&#8217;impost no s&#8217;havia de pagar) , per\u00f2 el 2011 es va restablir la seva aplicaci\u00f3 temporal per als exercicis 2011 i 2012, prorrogant-se anualment fins que la Llei 11\/2020 de pressupostos generals de l&#8217;Estat del 2021 (LPGE 2021) va recon\u00e8ixer irrevocablement el seu car\u00e0cter indefinit en l&#8217;article 66 que va modificar l&#8217;article 30 de la Llei 19\/1991 que regula l&#8217;impost sobre el patrimoni (LIP).<\/li>\n<li>Aquesta Llei 11\/2020 va introduir dues modificacions molt rellevants en la LIP, a trav\u00e9s de la modificaci\u00f3 de l&#8217;article 30. Concretament, l&#8217;increment del tipus marginal m\u00e0xim del referit impost, passant del 2,5% al 3,5%; i la conversi\u00f3 amb car\u00e0cter indefinit de l&#8217;impost sobre el patrimoni, fins ara definit com a temporal des del seu restabliment en 2011.<\/li>\n<\/ul>\n<h3>Arguments del recurs d&#8217;inconstitucionalitat:<\/h3>\n<ul>\n<li>Aquest augment en l&#8217;escala a un tipus m\u00e0xim del 3,5%, pot superar amb escreix els tipus d&#8217;inter\u00e8s de mercat, i fa que en alguns casos i tenint en compte la incapacitat de generar rendiments d&#8217;uns certs patrimonis, s&#8217;hagi d&#8217;abonar un impost que redunda incongruentment en la reducci\u00f3 del patrimoni personal, i amb aix\u00f2 es pot vulnerar l&#8217;article 31 de la Constituci\u00f3 que prohibeix que els impostos siguin confiscatoris, at\u00e8s que en aquest cas et sotmet a gravamen una riquesa irreal, inexistent o fict\u00edcia.<\/li>\n<li>La Llei de pressupostos no pot crear impostos per ci\u00e8ncia infusa, circumst\u00e0ncia que s&#8217;ent\u00e9n produ\u00efda en convertir en indefinit un impost de naturalesa temporal i que sens dubte planteja vicis de nul\u00b7litat puix que l&#8217;article 134.7 de la Constituci\u00f3, estableix que &#8220;la Llei de pressupostos no pot crear tributs, nom\u00e9s podr\u00e0 modificar-los quan una llei substantiva el prevegi&#8221;, que \u00f2bviament no \u00e9s el cas que aqu\u00ed ocupa.<\/li>\n<\/ul>\n<h3>Conseq\u00fc\u00e8ncies cas de prosperar el recurs d&#8217;inconstitucionalitat:<\/h3>\n<ul>\n<li>Si el TC declar\u00e9s inconstitucional la supressi\u00f3 definitiva de la bonificaci\u00f3 del 100% de l&#8217;impost per extralimitaci\u00f3 normativa de la LGPE, <strong>la conseq\u00fc\u00e8ncia seria que en els anys 2021 i seg\u00fcents aquesta bonificaci\u00f3 estaria vigent i, per tant, l&#8217;Administraci\u00f3 estaria cridada indefectiblement a la devoluci\u00f3 de l&#8217;impost satisfet en aquests exercicis<\/strong>.<\/li>\n<li>No obstant el TC ha declarat recentment que la nul\u00b7litat d&#8217;un impost no pot beneficiar tots els contribuents i que tant sols se&#8217;n poden beneficiar aquells que en la data de la sent\u00e8ncia haguessin impugnat una liquidaci\u00f3 o rectificat la seva autoliquidaci\u00f3.<\/li>\n<\/ul>\n<h3>Conclusions:<\/h3>\n<p>Si el TC mantingu\u00e9s aquest criteri nom\u00e9s podran beneficiar-se de l&#8217;eventual declaraci\u00f3 d&#8217;inconstitucionalitat <strong>aquells contribuents que haguessin impugnat dins del termini i en la forma escaient l&#8217;impost sobre patrimoni, no sent possible la seva devoluci\u00f3 en qualsevol altre cas per inc\u00f3rrer en una situaci\u00f3 consolidada<\/strong>. Per tant, recomanem la conveni\u00e8ncia d&#8217;analitzar, en cada cas, la possibilitat d&#8217;impugnar les declaracions de l&#8217;impost sobre el patrimoni ja presentades i que no es trobin prescrites, en la mesura en qu\u00e8 es doni una possible vulneraci\u00f3 del principi de capacitat econ\u00f2mica.<\/p>\n<\/div>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2015\/02\/immobiliaria2_4386634.jpg\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-706\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2015\/02\/immobiliaria2_4386634-300x148.jpg\" alt=\"\" width=\"300\" height=\"148\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria2_4386634-300x148.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria2_4386634.jpg 658w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/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","protected":false},"excerpt":{"rendered":"<p>El Tribunal Constitucional t\u00e9 un recurs en tr\u00e0mit contra la regulaci\u00f3 de l&#8217;impost sobre el patrimoni. Si el recurs prosperes podria beneficiar els contribuents que haguessin impugnat les seves pr\u00f2pies declaracions. A l&#8217;abril de 2021, el Tribunal Constitucional (TC) va admetre a tr\u00e0mit el recurs d&#8217;inconstitucionalitat interposat pel Grup Parlamentari Popular contra la regulaci\u00f3 de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[21,41,16],"tags":[],"class_list":["post-9641","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c9s aconsellable impugnar les declaracions de l&#039;impost sobre el patrimoni dels exercicis 2021 i 2022 en vista del recurs d&#039;inconstitucionalitat en tr\u00e0mit? | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/es-aconsellable-impugnar-les-declaracions-de-limpost-sobre-el-patrimoni-dels-exercicis-2021-i-2022-en-vista-del-recurs-dinconstitucionalitat-en-tramit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9s aconsellable impugnar les declaracions de l&#039;impost sobre el patrimoni dels exercicis 2021 i 2022 en vista del recurs d&#039;inconstitucionalitat en tr\u00e0mit? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Constitucional t\u00e9 un recurs en tr\u00e0mit contra la regulaci\u00f3 de l&#8217;impost sobre el patrimoni. 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A l&#8217;abril de 2021, el Tribunal Constitucional (TC) va admetre a tr\u00e0mit el recurs d&#8217;inconstitucionalitat interposat pel Grup Parlamentari Popular contra la regulaci\u00f3 de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/es-aconsellable-impugnar-les-declaracions-de-limpost-sobre-el-patrimoni-dels-exercicis-2021-i-2022-en-vista-del-recurs-dinconstitucionalitat-en-tramit\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-27T15:43:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2015\/02\/immobiliaria2_4386634-300x148.jpg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" 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