{"id":151,"date":"2017-05-17T15:40:22","date_gmt":"2017-05-17T15:40:22","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=151"},"modified":"2017-05-17T15:40:22","modified_gmt":"2017-05-17T15:40:22","slug":"plusvalua-municipal-inconstitucional-ii","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=151","title":{"rendered":"Plusv\u00e0lua municipal inconstitucional II"},"content":{"rendered":"<p><span lang=\"CA\" style=\"color: #333333; font-family: 'Georgia',serif;\">El Tribunal Constitucional ha em\u00e8s sent\u00e8ncia declarant la inconstitucionalitat del Impost sobre l&#8217;Increment de Valor dels Terrenys de Naturalesa Urbana (plusv\u00e0lua municipal) per segona vegada. <\/span><\/p>\n<p><span lang=\"CA\" style=\"color: #333333; font-family: 'Georgia',serif;\">Aquest passat onze de maig de 2017 el Tribunal Constitucional ha declarat que l\u2019article 107.1, 107.2a) i el 110.4 de la Llei Reguladora de les Hisendes Locals s\u00f3n inconstitucionals i nuls, per\u00f2 \u00fanicament en la mesura que sotmeten a tributaci\u00f3 situacions d\u2019inexist\u00e8ncia d\u2019increments de valor. L\u2019article 107.1 fa refer\u00e8ncia a la determinaci\u00f3 de la base imposable per un m\u00e8tode de c\u00e0lcul que considera que sempre hi ha un increment de valor dels terrenys, quan en els darrers anys hem vist com terrenys que es van comprar en la \u00e8poca del boom immobiliari, actualment es venen per un preu que pot arribar a estar per sota de la meitat del preu d\u2019adquisici\u00f3. En aquests cassos la llei estableix que igualment s\u2019ha de pagar la plusv\u00e0lua municipal, i aix\u00f2 juntament amb que els valors cadastrals de molts municipis no s\u2019han revisat genera una agreujament significatiu pel venedor.<\/span><\/p>\n<p><span lang=\"CA\" style=\"color: #333333; font-family: 'Georgia',serif;\">\u00a0<\/span><\/p>\n<p><span lang=\"CA\" style=\"color: #333333; font-family: 'Georgia',serif;\">Aquesta sent\u00e8ncia ve a refor\u00e7ar la doctrina del Tribunal, ja que el passat 16 de febrer el mateix va emetre sent\u00e8ncia declarant la inconstitucional dels mateixos articles en el cas de les p\u00e8rdues de valor per a la Normativa Floral de Guip\u00fascoa. Amb aquesta sent\u00e8ncia el Tribunal equipara aquest impost a nivell de tot l\u2019estat, obligant al legislador a moure fitxa en aquest sentit i a modificar la Llei per a adaptar-la a la nova situaci\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"CA\" style=\"color: #333333; font-family: 'Georgia',serif;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"CA\" style=\"color: #333333; font-family: 'Georgia',serif;\">En aquest sentit recomanem mantenir oberta la via del recurs de les liquidacions per aquest impost ja pagades, per tal d\u2019evitar la prescripci\u00f3 dels quatre anys, i aix\u00ed poder optar a la devoluci\u00f3 dels imports pagats.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Constitucional ha em\u00e8s sent\u00e8ncia declarant la inconstitucionalitat del Impost sobre l&#8217;Increment de Valor dels Terrenys de Naturalesa Urbana (plusv\u00e0lua municipal) per segona vegada. Aquest passat onze de maig de 2017 el Tribunal Constitucional ha declarat que l\u2019article 107.1, 107.2a) i el 110.4 de la Llei Reguladora de les Hisendes Locals s\u00f3n inconstitucionals i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Plusv\u00e0lua municipal inconstitucional II - Rubi\u00f3 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.rubioassessors.com\/?p=151\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plusv\u00e0lua municipal inconstitucional II - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Constitucional ha em\u00e8s sent\u00e8ncia declarant la inconstitucionalitat del Impost sobre l&#8217;Increment de Valor dels Terrenys de Naturalesa Urbana (plusv\u00e0lua municipal) per segona vegada. 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