{"id":7506,"date":"2017-05-25T19:18:12","date_gmt":"2017-05-25T17:18:12","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/plusvalua-municipal-ja-es-definitiu-que-no-sha-de-pagar-limpost-sobre-lincrement-de-valor-dels-terrenys-urbans-quan-els-terrenys-transmesos-hagin-perdut-valor\/"},"modified":"2017-05-25T19:18:12","modified_gmt":"2017-05-25T17:18:12","slug":"plusvalua-municipal-ja-es-definitiu-que-no-sha-de-pagar-limpost-sobre-lincrement-de-valor-dels-terrenys-urbans-quan-els-terrenys-transmesos-hagin-perdut-valor","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/plusvalua-municipal-ja-es-definitiu-que-no-sha-de-pagar-limpost-sobre-lincrement-de-valor-dels-terrenys-urbans-quan-els-terrenys-transmesos-hagin-perdut-valor\/","title":{"rendered":"\u00abPlusv\u00e0lua municipal: Ja es definitiu que no s’ha de pagar l’Impost sobre l’Increment de Valor dels Terrenys Urbans quan els terrenys transmesos hagin perdut valor\u00bb"},"content":{"rendered":"

El Tribunal Constitucional, en Sent\u00e8ncia de l’11 de maig de 2017, ha declarat la inconstitucionalitat dels articles\u00a0 107.1, 107.2 a) i 110.4 del text ref\u00f3s de la Llei reguladora de les hisendes locals, que disposa que la base imposable de l’impost sobre l’increment de valor dels terrenys de naturalesa urbana (l’anomenada \u201cplusv\u00e0lua municipal\u201d) es determinar\u00e0 aplicant al valor del terreny (valor cadastral al moment de la meritaci\u00f3) un percentatge que, al seu torn, \u00e9s el resultat de multiplicar el coeficient establert per l’Ajuntament pel nombre d’anys de generaci\u00f3 de l’increment.<\/p>\n

El Tribunal deixa clar que l’impost sobre l’increment de valor dels terrenys de naturalesa urbana no \u00e9s, amb car\u00e0cter general, contrari a la Constituci\u00f3 Espanyola (CE), en la seva configuraci\u00f3 actual. Ho \u00e9s \u00fanicament -conculca el principi de capacitat econ\u00f2mica, art. 31. 1 de CE- en aquells sup\u00f2sits en els quals se sotmeten a tributaci\u00f3 situacions inexpressives de capacitat econ\u00f2mica, aix\u00f2 \u00e9s, aquelles en qu\u00e8 no es produeix un augment del valor del terreny des de l’adquisici\u00f3 fins a la seva transmissi\u00f3. Cal recordar que el Tribunal Constitucional ja s’havia pronunciat a favor de la inconstitucionalitat en sentit id\u00e8ntic per als territoris forals de Guip\u00fascoa i \u00c0laba.<\/p>\n

Per tant, aquells subjectes passius\u00a0 que, durant la tinen\u00e7a hagin tingut una p\u00e8rdua del valor del terreny, si van presentar autoliquidaci\u00f3 i no s’ha produ\u00eft la prescripci\u00f3 -quatre anys des que va finalitzar el termini voluntari de pagament- podran recuperar l’impost pagat sol\u00b7licitant la rectificaci\u00f3 de l’autoliquidaci\u00f3 i la devoluci\u00f3 d’ingressos indeguts.<\/p>\n

Cal destacar que en el mes de novembre del 2019 el Tribunal Constitucional ha estimat la q\u00fcesti\u00f3 d’inconstitucionalitat plantejada pel jutjat contenci\u00f3s – administratiu n\u00famero 32 de Madrid, en el sentit de que aquest impost tampoc s’haur\u00e0 de pagar\u00a0 quan la quota resultant sigui m\u00e9s gran que l’increment realment obtingut pel contribuent. Les persones que es trobin en aquest cas podran demanar la devoluci\u00f3 de les quotes no prescrites.<\/h6>\n

\"immobiliaria11\"<\/a><\/p>\n

 <\/p>\n

Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rm-assessors.cat, mariaromaguera@rm-assessors.cat, o carlesvilanova@rm-assessors.cat.<\/span> <\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

El Tribunal Constitucional, en Sent\u00e8ncia de l’11 de maig de 2017, ha declarat la inconstitucionalitat dels articles\u00a0 107.1, 107.2 a) i 110.4 del text ref\u00f3s de la Llei reguladora de les hisendes locals, que disposa que la base imposable de l’impost sobre l’increment de valor dels terrenys de naturalesa urbana (l’anomenada \u201cplusv\u00e0lua municipal\u201d) es determinar\u00e0 […]<\/p>\n","protected":false},"author":1,"featured_media":791,"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 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