{"id":7610,"date":"2018-06-20T18:08:06","date_gmt":"2018-06-20T16:08:06","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/nous-criteris-per-a-comprovar-el-calcul-de-limpost-de-transmissions-patrimonials\/"},"modified":"2018-06-20T18:08:06","modified_gmt":"2018-06-20T16:08:06","slug":"nous-criteris-per-a-comprovar-el-calcul-de-limpost-de-transmissions-patrimonials","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/nous-criteris-per-a-comprovar-el-calcul-de-limpost-de-transmissions-patrimonials\/","title":{"rendered":"NOUS CRITERIS PER A COMPROVAR EL C\u00c0LCUL DE L\u00b4IMPOST DE TRANSMISSIONS PATRIMONIALS."},"content":{"rendered":"<p><strong>El tribunal Suprem ha fixat nous criteris per tal de que l\u00b4administraci\u00f3 pugui comprovar si s&#8217;ha calculat correctament l\u00b4impost de transmissions patrimonials en la transmissi\u00f3 d&#8217;un b\u00e9 immoble<\/strong>.<\/p>\n<p>L&#8217;Impost de Transmissions Patrimonials s\u00b4ha de calcular sobre el valor real de mercat d\u00b4un immoble. No obstant, la Llei general Tribut\u00e0ria (art. 57.1.b) permet que en un procediment de comprovaci\u00f3 l&#8217;Administraci\u00f3 pugui determinar el valor real de l\u00b4immoble multiplicant el seu valor cadastral\u00a0 per un coeficient.<\/p>\n<p>Recentment, el Tribunal Suprem ha tingut la ocasi\u00f3 de pronunciar-se sobre la proced\u00e8ncia d&#8217;aquest procediment en quatre sent\u00e8ncies dictades a conseq\u00fc\u00e8ncia d&#8217;uns recursos de la Junta de Castilla &#8211; La Mancha. Les sentencies, que el Tribunal Suprem va dictar amb el vot en contra d&#8217;un dels magistrats, conclouen que l&#8217;Administraci\u00f3 no pot elevar la quota d\u2019impost de Transmissions pagat per un contribuent, aplicant nom\u00e9s aquell criteri per ser un m\u00e8tode massa general a no ser que es complementi amb una comprovaci\u00f3 directa de l\u00b4Administraci\u00f3 sobre el be immoble en concret.<\/p>\n<p>En definitiva, el TS considera que si l\u2019Administraci\u00f3 vol elevar el valor de l\u00b4immoble ho ha de justificar adequadament i de forma ben motivada atenent al cas concret i no en t\u00e9 prou utilitzant la formula de valor cadastral per un coeficient, donat que la c\u00e0rrega de la prova de que el valor declarat pel contribuent no s&#8217;ajusta al valor de mercat correspon a l&#8217;Administraci\u00f3.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria8_328771481.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-788\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria8_328771481.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria8_328771481.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/immobiliaria8_328771481-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>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.<\/strong> <\/em><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El tribunal Suprem ha fixat nous criteris per tal de que l\u00b4administraci\u00f3 pugui comprovar si s&#8217;ha calculat correctament l\u00b4impost de transmissions patrimonials en la transmissi\u00f3 d&#8217;un b\u00e9 immoble. L&#8217;Impost de Transmissions Patrimonials s\u00b4ha de calcular sobre el valor real de mercat d\u00b4un immoble. No obstant, la Llei general Tribut\u00e0ria (art. 57.1.b) permet que en un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":788,"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":[1013,1014,1015],"class_list":["post-7610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-impost-transmissions-patrimonials","tag-itp-sentencia-suprem","tag-revisio-valor-immobles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NOUS CRITERIS PER A COMPROVAR EL C\u00c0LCUL DE L\u00b4IMPOST DE TRANSMISSIONS PATRIMONIALS. | 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\/nous-criteris-per-a-comprovar-el-calcul-de-limpost-de-transmissions-patrimonials\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NOUS CRITERIS PER A COMPROVAR EL C\u00c0LCUL DE L\u00b4IMPOST DE TRANSMISSIONS PATRIMONIALS. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El tribunal Suprem ha fixat nous criteris per tal de que l\u00b4administraci\u00f3 pugui comprovar si s&#8217;ha calculat correctament l\u00b4impost de transmissions patrimonials en la transmissi\u00f3 d&#8217;un b\u00e9 immoble. L&#8217;Impost de Transmissions Patrimonials s\u00b4ha de calcular sobre el valor real de mercat d\u00b4un immoble. 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