{"id":6095,"date":"2021-10-27T12:00:09","date_gmt":"2021-10-27T10:00:09","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/el-tribunal-constitucional-declara-inconstitucionals-i-nuls-alguns-articles-relacionats-amb-la-plusvalua-municipal\/"},"modified":"2021-10-27T12:00:09","modified_gmt":"2021-10-27T10:00:09","slug":"el-tribunal-constitucional-declara-inconstitucionals-i-nuls-alguns-articles-relacionats-amb-la-plusvalua-municipal","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/el-tribunal-constitucional-declara-inconstitucionals-i-nuls-alguns-articles-relacionats-amb-la-plusvalua-municipal\/","title":{"rendered":"El Tribunal constitucional declara inconstitucionals i nuls alguns articles relacionats amb la Plusv\u00e0lua municipal"},"content":{"rendered":"\n
Han quedat sense efecte els articles de la Llei d’hisendes locals, necessaris per calcular l’anomenat impost de plusv\u00e0lua. A partir d’ara els ajuntaments no podran liquidar l’impost.<\/h5>\n\n\n\n

El Tribunal constitucional ha publicat avui una nota informativa<\/em><\/a> avan\u00e7ant el contingut d’una sent\u00e8ncia del `Ple del Tribunal que declara inconstitucionals i nuls els apartats 1, 2a) i 4 de l’art. 107 del text ref\u00f3s de la Llei reguladora d’hisendes locals<\/em><\/a>.<\/p>\n\n\n\n

D’una primera lectura podem treure les seg\u00fcents conclusions:<\/p>\n\n\n\n

Contingut de la sent\u00e8ncia<\/h3>\n\n\n\n

La sent\u00e8ncia considera que els apartats 1 – segon par\u00e0graf, 2a) i 4 de l’art. 107 del text ref\u00f3s de la Llei reguladora d’hisendes locals son inconstitucionals i nuls, donat que estableixen un m\u00e8tode objectiu de determinaci\u00f3 de la base imposable de l’Impost sobre l’increment de valor del terrenys de naturalesa urbana (l’anomenada plusv\u00e0lua municipal) segons el qual es determina que sempre ha existit un augment de valor dels terrenys durant el per\u00edode de la imposici\u00f3, amb independ\u00e8ncia de que aquest increment sigui real o no. <\/p>\n\n\n\n

Falta de retroactivitat<\/h3>\n\n\n\n

En la pr\u00f2pia sent\u00e8ncia es diu que la decisi\u00f3 no tindr\u00e0 efectes retroactius i que, per tant, no afectar\u00e0 a les resolucions fermes ja adoptades.<\/p>\n\n\n\n

Sens perjudici d’un estudi m\u00e9s detallat quan es conegui la sent\u00e8ncia en la seva totalitat, entenem que si que es podr\u00e0 impugnar les liquidacions i actes administratius que encara no siguin ferms.<\/p>\n\n\n\n

Paralitzaci\u00f3 de l’impost <\/h3>\n\n\n\n

A la pr\u00e0ctica, el que ha acordat el Tribunal Constitucional significa que mentre les cambres legislatives no esmenin, cap transmissi\u00f3 haur\u00e0 de pagar res en concepte de Plusv\u00e0lua\u00a0a l’ajuntament pertinent, ja que el sistema de c\u00e0lcul previst no es pot aplicar.<\/p>\n\n\n\n

Resolucions anteriors<\/h3>\n\n\n\n

Aquesta es la tercera sent\u00e8ncia que dicta el Tribunal Constitucional sobre l’impost de plusv\u00e0lua. En la darrera del 2019 el TC ja va declarar que no s’havia de pagar l’impost quan la quota a pagar superi el guany patrimonial obtingut en la venda de l’immoble<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n
Son assessors fiscals. Consulteu-nos sense comprom\u00eds <\/em><\/h5>\n\n\n\n
<\/div>\n","protected":false},"excerpt":{"rendered":"

Han quedat sense efecte els articles de la Llei d’hisendes locals, necessaris per calcular l’anomenat impost de plusv\u00e0lua. A partir d’ara els ajuntaments no poden liquidar l’impost.<\/p>\n","protected":false},"author":1,"featured_media":655,"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":[634,2088,2089],"class_list":["post-6095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-no-pagar-plsuvalua","tag-nulitat-plusvalua-municipal","tag-tribunal-constitucional-plusvalua"],"acf":[],"yoast_head":"\nEl Tribunal constitucional declara inconstitucionals i nuls alguns articles relacionats amb la Plusv\u00e0lua municipal | 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\/el-tribunal-constitucional-declara-inconstitucionals-i-nuls-alguns-articles-relacionats-amb-la-plusvalua-municipal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal constitucional declara inconstitucionals i nuls alguns articles relacionats amb la Plusv\u00e0lua municipal | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Han quedat sense efecte els articles de la Llei d'hisendes locals, necessaris per calcular l'anomenat impost de plusv\u00e0lua. 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