{"id":9025926,"date":"2017-04-19T08:00:59","date_gmt":"2017-04-19T07:00:59","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=9492"},"modified":"2017-04-19T08:00:59","modified_gmt":"2017-04-19T07:00:59","slug":"reclamar-impost-de-plusvalua-municipal","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/reclamar-impost-de-plusvalua-municipal\/","title":{"rendered":"Reclamar Impost de \u0093plusv\u00e0lua municipal\u0094"},"content":{"rendered":"

La configuraci\u00f3 actual de l’Impost sobre l’Increment del Valor dels Terrenys de Naturalesa Urbana (d’ara endavant, \u0093IIVTNU\u0094), m\u00e9s conegut com l’impost de \u0093plusv\u00e0lua municipal\u0094, t\u00e9 els dies comptats.<\/p>\n

[texto_central]<\/p>\n

Aquest tribut local grava te\u00f2ricament la revaloraci\u00f3 dels immobles al moment de la venda, no obstant aix\u00f2, la seva f\u00f3rmula de c\u00e0lcul provoca que s’exigeixi el seu pagament fins i tot quan es registren p\u00e8rdues.<\/p>\n

Doncs b\u00e9, el Tribunal Constitucional (TC) amb data de 16 de febrer de 2017 s’ha pronunciat sobre la inconstitucionalitat dels articles 4.1, 4.2 a) i 7.4 de la norma Foral de Guip\u00fascoa, 16\/1989, que disposa que la base imposable del IIVTNU es determinar\u00e0 aplicant al valor del terreny (valor cadastral) 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. Si b\u00e9 es refereix al r\u00e8gim foral de Guip\u00fascoa, la normativa segueix les mateixes regles que la comuna i les altres comunitats aut\u00f2nomes.<\/p>\n

Aix\u00ed, pot donar-se la circumst\u00e0ncia -com ha ocorregut en els anys de crisi econ\u00f2mica i immobili\u00e0ria- que el propietari d’un terreny ho vengui a un preu inferior al de compra i, aix\u00ed i tot, hagi d’abonar el IIVTNU.<\/p>\n

El Tribunal deixa clar que el IIVTNU no \u00e9s, amb car\u00e0cter general, contrari a la Constituci\u00f3, en la seva configuraci\u00f3 actual. Ho \u00e9s \u00fanicament en aquells sup\u00f2sits en els quals sotmet a tributaci\u00f3 situacions inexpressives de capacitat econ\u00f2mica, aix\u00f2 \u00e9s, aquelles que no presenten augment de valor del terreny al moment de la transmissi\u00f3 (operacions en les quals el terreny transm\u00e8s ha generat una p\u00e8rdua de valor en el patrimoni del transmitent).<\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

La configuraci\u00f3 actual de l’Impost sobre l’Increment del Valor dels Terrenys de Naturalesa Urbana (d’ara endavant, \u0093IIVTNU\u0094), m\u00e9s conegut com …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025926","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nReclamar Impost de \u0093plusv\u00e0lua municipal\u0094 - gremicat<\/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.gremicat.es\/ca\/reclamar-impost-de-plusvalua-municipal\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reclamar Impost de \u0093plusv\u00e0lua municipal\u0094 - gremicat\" \/>\n<meta property=\"og:description\" content=\"La configuraci\u00f3 actual de l’Impost sobre l’Increment del Valor dels Terrenys de Naturalesa Urbana (d’ara endavant, \u0093IIVTNU\u0094), m\u00e9s conegut com ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/reclamar-impost-de-plusvalua-municipal\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2017-04-19T07:00:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2017\/03\/Impuesto-plusvalia.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reclamar-impost-de-plusvalua-municipal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reclamar-impost-de-plusvalua-municipal\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Reclamar Impost de \u0093plusv\u00e0lua municipal\u0094\",\"datePublished\":\"2017-04-19T07:00:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reclamar-impost-de-plusvalua-municipal\\\/\"},\"wordCount\":308,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reclamar-impost-de-plusvalua-municipal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2017\\\/03\\\/Impuesto-plusvalia.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reclamar-impost-de-plusvalua-municipal\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reclamar-impost-de-plusvalua-municipal\\\/\",\"name\":\"Reclamar Impost de \u0093plusv\u00e0lua municipal\u0094 - 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