{"id":2363,"date":"2024-04-25T07:57:56","date_gmt":"2024-04-25T07:57:56","guid":{"rendered":"https:\/\/gpasoc.com\/?p=2363"},"modified":"2024-04-25T08:02:32","modified_gmt":"2024-04-25T08:02:32","slug":"tribunal-suprem-i-limpost-de-plusvalua-municipal-que-canvia","status":"publish","type":"post","link":"https:\/\/gpasoc.com\/ca\/tribunal-suprem-i-limpost-de-plusvalua-municipal-que-canvia\/","title":{"rendered":"Tribunal Suprem i l&#8217;Impost de Plusv\u00e0lua Municipal: Qu\u00e8 Canvia?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2363\" class=\"elementor elementor-2363\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f120102 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f120102\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ee71b5\" data-id=\"4ee71b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a5510a elementor-widget elementor-widget-image\" data-id=\"8a5510a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/gpasoc.com\/wp-content\/uploads\/2024\/04\/currency-change-piles-coins-min.jpg\" class=\"attachment-large size-large wp-image-2357\" alt=\"impuesto de plusvalia\" srcset=\"https:\/\/gpasoc.com\/wp-content\/uploads\/2024\/04\/currency-change-piles-coins-min.jpg 1000w, https:\/\/gpasoc.com\/wp-content\/uploads\/2024\/04\/currency-change-piles-coins-min-300x200.jpg 300w, https:\/\/gpasoc.com\/wp-content\/uploads\/2024\/04\/currency-change-piles-coins-min-768x512.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0613647 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0613647\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7058f20\" data-id=\"7058f20\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f6306f elementor-widget elementor-widget-text-editor\" data-id=\"3f6306f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El nou cap\u00edtol de l&#8217;impost de plusv\u00e0lua municipal: una mirada a la recent sent\u00e8ncia del Tribunal Suprem<br \/>El Tribunal Suprem ha afegit un episodi m\u00e9s al serial jur\u00eddic que ha envoltat a l&#8217;impost de plusv\u00e0lua municipal durant anys. La sent\u00e8ncia publicada recentment estableix que els contribuents poden sol\u00b7licitar la devoluci\u00f3 de l&#8217;impost, fins i tot si la liquidaci\u00f3 \u00e9s ferma, en casos en els quals han pagat m\u00e9s del que cal sense obtenir guanys per l&#8217;operaci\u00f3. Aquesta decisi\u00f3 obre la porta a la possibilitat de sol\u00b7licitar el reintegrament a trav\u00e9s del procediment especial establert en la Llei General Tribut\u00e0ria per a casos espec\u00edfics de declaraci\u00f3 de nul\u00b7litat de ple dret.<\/p><h2><strong>Qu\u00e8 \u00e9s l&#8217;Impost sobre l&#8217;Increment del Valor dels Terrenys de Naturalesa Urbana?<\/strong><\/h2><p>L&#8217;Impost sobre l&#8217;Increment del Valor dels Terrenys de Naturalesa Urbana, conegut com la plusv\u00e0lua municipal, \u00e9s un tribut local que grava la revaloraci\u00f3 dels terrenys on estan situats els immobles. Depenent del municipi, el contribuent pot autoliquidar l&#8217;impost o \u00e9sser l&#8217;Ajuntament l&#8217;encarregat de cobrar-lo. Aquesta difer\u00e8ncia \u00e9s crucial, ja que en el primer cas el contribuent t\u00e9 un termini de quatre anys per a reclamar en cas de discrep\u00e0ncia, mentre que en el segon cas el termini es redueix a un mes. Despr\u00e9s d&#8217;aquest per\u00edode, la liquidaci\u00f3 es considera ferma i m\u00e9s dif\u00edcil d&#8217;impugnar.<\/p><h2><strong>Un recorregut per les sent\u00e8ncies passades<\/strong><\/h2><p>Per a comprendre el significat de la recent sent\u00e8ncia del Tribunal Suprem, \u00e9s necessari retrocedir uns anys i analitzar les decisions judicials pr\u00e8vies. En 2017, el Tribunal Constitucional va determinar que la plusv\u00e0lua municipal no podia ser exigida si no s&#8217;havia generat un augment de valor en l&#8217;operaci\u00f3. Aix\u00f2 significa que aquells que venien una propietat amb p\u00e8rdues no estaven obligats a pagar l&#8217;impost. En 2019, una altra sent\u00e8ncia del Tribunal Constitucional va establir que la quota de l&#8217;impost no podia excedir el benefici obtingut en la transacci\u00f3. A la fi de 2021, es va declarar la inconstitucionalitat de la base de c\u00e0lcul de l&#8217;impost, la qual cosa va obligar el legislador a dissenyar un nou sistema.<\/p><h2><strong>Canvis en la jurisprud\u00e8ncia<\/strong><\/h2><p>Fins al moment, la doctrina jurisprudencial impedia la possibilitat d&#8217;impugnar una liquidaci\u00f3 ferma quan s&#8217;havia pagat l&#8217;impost sense obtenir guanys, a causa de la falta d&#8217;un mecanisme de revisi\u00f3 d&#8217;ofici en la Llei General Tribut\u00e0ria. La recent sent\u00e8ncia del Tribunal Suprem revisa aquesta jurisprud\u00e8ncia en determinar que les liquidacions fermes per plusv\u00e0lua en les quals no s&#8217;hagi produ\u00eft un augment de valor dels terrenys s\u00f3n nul\u00b7les de ple dret. A m\u00e9s, al no existir limitaci\u00f3 d&#8217;efectes, es pot aplicar l&#8217;article de la Llei General Tribut\u00e0ria que permet la revisi\u00f3 d&#8217;ofici d&#8217;aquestes liquidacions, amb els interessos corresponents.<\/p><h2><strong>Implicacions i preguntes sense resposta<\/strong><\/h2><p>La sent\u00e8ncia del Tribunal Suprem planteja algunes implicacions importants i deixa unes certes preguntes sense resposta. Per exemple, no s&#8217;aclareix fins a quin punt es pot retrocedir en el temps per a reclamar la devoluci\u00f3 de l&#8217;impost. La sent\u00e8ncia indica que s&#8217;ha de tenir en compte el temps transcorregut des que es va realitzar el pagament fins que se sol\u00b7licita la revisi\u00f3, per\u00f2 no especifica un l\u00edmit temporal concret.<\/p><h2><strong>Perspectives futures<\/strong><\/h2><p>Malgrat aquesta nova possibilitat de revisi\u00f3 de les liquidacions fermes per plusv\u00e0lua, \u00e9s probable que la seva aplicaci\u00f3 pr\u00e0ctica sigui limitada. Molts contribuents que van ser objecte d&#8217;aquestes liquidacions sense augment de valor dels terrenys ja hauran iniciat els procediments corresponents en el seu moment, sobre la base de les sent\u00e8ncies pr\u00e8vies, com la de 2017. A m\u00e9s, els procediments especials en l&#8217;\u00e0mbit jur\u00eddic solen ser excepcionals i poden enfrontar diversos obstacles en la seva tramitaci\u00f3.<\/p><p>La recent sent\u00e8ncia del Tribunal Suprem afegeix un nou cap\u00edtol al llarg i complex debat sobre l&#8217;impost de plusv\u00e0lua municipal. Encara que ofereix als contribuents una nova via per a reclamar la devoluci\u00f3 de l&#8217;impost pagat en exc\u00e9s, la seva aplicaci\u00f3 pr\u00e0ctica i les seves implicacions a llarg termini encara estan per determinar. Els canvis en la jurisprud\u00e8ncia i l&#8217;evoluci\u00f3 de la normativa tribut\u00e0ria continuaran sent temes d&#8217;inter\u00e8s per a advocats, contribuents i autoritats fiscals en el futur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El nou cap\u00edtol de l&#8217;impost de plusv\u00e0lua municipal: una mirada a la recent sent\u00e8ncia del Tribunal Suprem<br \/>\nEl Tribunal Suprem ha afegit un episodi m\u00e9s al serial jur\u00eddic que ha envoltat a l&#8217;impost de plusv\u00e0lua municipal durant anys. La sent\u00e8ncia publicada recentment estableix que els contribuents poden sol\u00b7licitar la devoluci\u00f3 de l&#8217;impost, fins i tot si la liquidaci\u00f3 \u00e9s ferma, en casos en els quals han pagat m\u00e9s del que cal sense obtenir guanys per l&#8217;operaci\u00f3. Aquesta decisi\u00f3 obre la porta a la possibilitat de sol\u00b7licitar el reintegrament a trav\u00e9s del procediment especial establert en la Llei General Tribut\u00e0ria per a casos espec\u00edfics de declaraci\u00f3 de nul\u00b7litat de ple dret.<\/p>\n","protected":false},"author":5,"featured_media":2357,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tribunal Suprem i l&#039;Impost de Plusv\u00e0lua Municipal: Qu\u00e8 Canvia? - Guti\u00e9rrez Pujadas &amp; Partners<\/title>\n<meta name=\"description\" content=\"Descobreix com la recent sent\u00e8ncia del Tribunal Suprem sobre l&#039;impost de plusv\u00e0lua municipal obre noves possibilitats de devoluci\u00f3.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gpasoc.com\/ca\/tribunal-suprem-i-limpost-de-plusvalua-municipal-que-canvia\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tribunal Suprem i l&#039;Impost de Plusv\u00e0lua Municipal: Qu\u00e8 Canvia? 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