{"id":10421,"date":"2023-11-13T13:14:37","date_gmt":"2023-11-13T11:14:37","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/sha-obert-la-possibilitat-de-recuperar-els-imports-pagats-per-limpost-sobre-el-patrimoni\/"},"modified":"2023-11-13T13:14:37","modified_gmt":"2023-11-13T11:14:37","slug":"sha-obert-la-possibilitat-de-recuperar-els-imports-pagats-per-limpost-sobre-el-patrimoni","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/sha-obert-la-possibilitat-de-recuperar-els-imports-pagats-per-limpost-sobre-el-patrimoni\/","title":{"rendered":"S’ha obert la possibilitat de recuperar els imports pagats per l’Impost sobre el Patrimoni"},"content":{"rendered":"
El Tribunal Constitucional ha adm\u00e8s a tr\u00e0mit un recurs contra la modificaci\u00f3 realitzada a l’Impost sobre el Patrimoni en la Llei de Pressupostos de l\u2019Estat de l\u2019any 2021. En cas que aquest recurs de inconstitucionalitat prosperi es podria obtenir la devoluci\u00f3 dels imports pagats per l\u2019Impost sobre Patrimoni dels exercicis 2021 i seg\u00fcents.<\/h5>\n

Els contribuents que hagin pagat l’Impost sobre el Patrimoni en els exercicis 2021 i\/o 2022 poden iniciar un procediment de devoluci\u00f3 d’ingressos indeguts per tal els hi siguin retornats els imports pagats en cas que prosperi el recurs adre\u00e7at al Tribunal Constitucional que de moment ja ha estat adm\u00e8s a tr\u00e0mit.<\/p>\n

Destaquem el seg\u00fcent:<\/p>\n

Quin es el requisit per aconseguir la devoluci\u00f3 de l’Impost sobre el Patrimoni dels exercicis 2021 i 2022 ?<\/h3>\n

La resoluci\u00f3 que dicti el Tribunal constitucional afectar\u00e0 a tothom a partir del moment en que es dicti, per\u00f2 si tenim en compte el criteri seguit pel TC en altres casos sols podran obtenir la devoluci\u00f3 dels imports pagats els contribuents que haguessin impugnat les seves liquidacions<\/strong>.<\/p>\n

Quin es, per tant, el procediment a seguir segons el nostre criteri ?<\/h3>\n
    \n
  1. Adre\u00e7ar un escrit a l’Ag\u00e8ncia Tribut\u00e0ria demanant la rectificaci\u00f3 de les autoliquidacions i la devoluci\u00f3 d’ingressos indeguts en considerar nul\u00b7la de ple dret la modificaci\u00f3 de l’Impost per la Llei General de Pressupostos de l’Estat de 2021 que va convertir en permanent un tribut que era temporal, contravenint la Constituci\u00f3 pel seu potencial car\u00e0cter confiscatori.<\/li>\n
  2. En cas de silenci o resposts negativa de l’Ag\u00e8ncia Tribut\u00e0ria, interposar una reclamaci\u00f3 econ\u00f2mica administrativa en espera del que acabi resolent el TC.<\/li>\n<\/ol>\n

    \"\"<\/a><\/p>\n

    Som assessors fiscals i comptables. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per coreu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em> <\/strong><\/span><\/h3>\n

     <\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    El Tribunal Constitucional ha adm\u00e8s a tr\u00e0mit un recurs contra la modificaci\u00f3 realitzada a l’Impost sobre el Patrimoni en la Llei de Pressupostos de l\u2019Estat de l\u2019any 2021. En cas que aquest recurs de inconstitucionalitat prosperi es podria obtenir la devoluci\u00f3 dels imports pagats per l\u2019Impost sobre Patrimoni dels exercicis 2021 i seg\u00fcents. Els contribuents […]<\/p>\n","protected":false},"author":1,"featured_media":793,"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":[21,41,15],"tags":[2663,2664,2665],"class_list":["post-10421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-rm-assessors","tag-devolucio-impost-patrimoni","tag-impost-sobre-patrimoni","tag-recurs-patrimoni-inconstitucional"],"acf":[],"yoast_head":"\nS'ha obert la possibilitat de recuperar els imports pagats per l'Impost sobre el Patrimoni | 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\/es\/sha-obert-la-possibilitat-de-recuperar-els-imports-pagats-per-limpost-sobre-el-patrimoni\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S'ha obert la possibilitat de recuperar els imports pagats per l'Impost sobre el Patrimoni | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Constitucional ha adm\u00e8s a tr\u00e0mit un recurs contra la modificaci\u00f3 realitzada a l’Impost sobre el Patrimoni en la Llei de Pressupostos de l\u2019Estat de l\u2019any 2021. 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