{"id":1210,"date":"2017-05-18T11:54:19","date_gmt":"2017-05-18T11:54:19","guid":{"rendered":"http:\/\/www.gmtaxconsultancy.com\/?p=1210"},"modified":"2024-02-20T15:45:47","modified_gmt":"2024-02-20T15:45:47","slug":"inconstitucionalitat-de-la-plusvalua-municipal-el-tc-es-pronuncia-nivell-estatal","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/inconstitucionalitat-de-la-plusvalua-municipal-el-tc-es-pronuncia-nivell-estatal\/","title":{"rendered":"Inconstitucionalitat de la plusv\u00e0lua municipal: El TC es pronuncia"},"content":{"rendered":"<p>Despr\u00e9s de les comentades sent\u00e8ncies de l&#8217;Alt Tribunal STC 26\/2017, de 16 de febrer, i 37\/2017, d&#8217;1 de mar\u00e7, que es pronunciaven sobre la plusv\u00e0lua municipal en els territoris forals de Guip\u00fascoa i \u00c0laba, per fi, el Tribunal Constitucional s&#8217;ha pronunciat respecte la plusv\u00e0lua municipal en l&#8217;\u00e0mbit estatal, \u00e9s a dir que ser\u00e0 aplicable a tots els municipis sotmesos a la legislaci\u00f3 estatal (excloent, per tant, el <strong>Pa\u00eds Basc<\/strong> i <strong>Navarra<\/strong>).<\/p>\n<p>Com era d&#8217;esperar, el Tribunal s&#8217;ha pronunciat declarant la inconstitucionalitat de la plusv\u00e0lua municipal, per\u00f2 nom\u00e9s en el cas en qu\u00e8 no s&#8217;hagi produ\u00eft increment real del valor dels terrenys urbans, \u00e9s a dir, quan s&#8217;hagi produ\u00eft una p\u00e8rdua.<\/p>\n<p>Aquesta resoluci\u00f3, per tant, ens planteja diversos dubtes<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/inconstitucionalitat-de-la-plusvalua-municipal-el-tc-es-pronuncia-nivell-estatal\/#Com_puc_recuperar_la_plusvalua_ja_pagada\" >Com puc recuperar la plusv\u00e0lua ja pagada?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/inconstitucionalitat-de-la-plusvalua-municipal-el-tc-es-pronuncia-nivell-estatal\/#En_el_cas_que_la_plusvalua_fos_ingressada_per_motiu_duna_donacio_o_successio_com_calculo_si_hi_ha_hagut_perduda\" >En el cas que la plusv\u00e0lua fos ingressada per motiu d&#8217;una donaci\u00f3 o successi\u00f3, com calculo si hi ha hagut perduda?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/inconstitucionalitat-de-la-plusvalua-municipal-el-tc-es-pronuncia-nivell-estatal\/#Si_venc_un_immoble_a_partir_dara_%C2%BFhe_de_seguir_liquidant_la_plusvalua\" >Si venc un immoble a partir d&#8217;ara, \u00bfhe de seguir liquidant la plusv\u00e0lua?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Com_puc_recuperar_la_plusvalua_ja_pagada\"><\/span>Com puc recuperar la plusv\u00e0lua ja pagada?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Al nostre entendre es podr\u00e0 instar una sol\u00b7licitud d&#8217;ingressos indeguts amb empara en aquesta Sent\u00e8ncia (que ser\u00e0 ferma un cop publicada al BOE), si no han transcorregut m\u00e9s de <strong>4 anys<\/strong> des de la liquidaci\u00f3 de l&#8217;impost. Aix\u00ed mateix, la prova de l&#8217;efectiu decrement del valor del terreny recau sobre el contribuent, per la qual cosa caldr\u00e0 aportar les escriptures de compra i venda, i si \u00e9s el cas, si cal, aportar taxacions de valor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"En_el_cas_que_la_plusvalua_fos_ingressada_per_motiu_duna_donacio_o_successio_com_calculo_si_hi_ha_hagut_perduda\"><\/span>En el cas que la plusv\u00e0lua fos ingressada per motiu d&#8217;una donaci\u00f3 o successi\u00f3, com calculo si hi ha hagut perduda?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En la nostra opini\u00f3, en el cas de donacions caldr\u00e0 estar al c\u00e0lcul del guany patrimonial realitzat pel donant en la seva declaraci\u00f3 d&#8217;IRPF, si hi ha hagut guany, no hi haur\u00e0 res a fer. Aix\u00ed mateix, en el cas d&#8217;una successi\u00f3, seguirem el mateix proc\u00e9s calculant la anomenada <strong>&#8220;plusv\u00e0lua del mort&#8221;<\/strong>, \u00e9s a dir, considerant l&#8217;her\u00e8ncia de l&#8217;immoble com si fos una venda, per veure si hi ha un increment del valor o no. De totes maneres en aquests casos gaireb\u00e9 sempre es computa un guany, aix\u00ed que la possibilitat de sol\u00b7licitar devolucions ser\u00e0 residual.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Si_venc_un_immoble_a_partir_dara_%C2%BFhe_de_seguir_liquidant_la_plusvalua\"><\/span>Si venc un immoble a partir d&#8217;ara, \u00bfhe de seguir liquidant la plusv\u00e0lua?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Si. Fins que el legislador no modifiqui la Llei d&#8217;Hisendes Locals en el sentit establert pel Tribunal Constitucional, la plusv\u00e0lua haur\u00e0 de ser liquidada. Aix\u00f2 s\u00ed, un cop presentada la liquidaci\u00f3, si es realitza el seu pagament, pot sol\u00b7licitar-se la devoluci\u00f3 de l&#8217;ingr\u00e9s indegut. En cas que no es vulgui pagar, si es presenta sol\u00b7licitud d&#8217;ajornament o fraccionament igualment haur\u00e0 de sol\u00b7licitar-la improced\u00e8ncia del pagament de la liquidaci\u00f3.<\/p>\n<p>Si vols llegir la Sent\u00e8ncia dictada pel Tribunal Constitucional, pots descarregar-la aqu\u00ed:<\/p>\n<p><a href=\"https:\/\/gmtaxconsultancy.com\/wp-content\/uploads\/2017\/05\/TC-PLUSVAL\u00cdA-MUNICIPAL-1.pdf\">TC PLUSV\u00c0LUA MUNICIPAL<\/a><\/p>\n<p>Per con\u00e8ixer amb exactitud si pots <strong>sol\u00b7licitar els ingressos indeguts<\/strong> o vols m\u00e9s informaci\u00f3 al respecte, pots contactar amb <a href=\"https:\/\/gmtaxconsultancy.com\/es\/contacto\/\">GM Tax<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Despr\u00e9s de les comentades sent\u00e8ncies de l&#8217;Alt Tribunal STC 26\/2017, de 16 de febrer, i 37\/2017, d&#8217;1 de mar\u00e7, que es pronunciaven sobre la plusv\u00e0lua municipal en els territoris forals de Guip\u00fascoa i \u00c0laba, per fi, el Tribunal Constitucional s&#8217;ha pronunciat respecte la plusv\u00e0lua municipal en l&#8217;\u00e0mbit estatal, \u00e9s a dir que ser\u00e0 aplicable a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[411,133,48],"tags":[],"class_list":["post-1210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacio","category-expatriats","category-impostos"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/comments?post=1210"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1210\/revisions"}],"predecessor-version":[{"id":13757,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/1210\/revisions\/13757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media\/1205"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media?parent=1210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/categories?post=1210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/tags?post=1210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}