{"id":9026126,"date":"2017-07-12T08:00:39","date_gmt":"2017-07-12T07:00:39","guid":{"rendered":"http:\/\/gremicat.es\/?p=10005"},"modified":"2017-07-12T08:00:39","modified_gmt":"2017-07-12T07:00:39","slug":"plusvalua-en-vendes-dhabitatges-amb-perdues","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/plusvalua-en-vendes-dhabitatges-amb-perdues\/","title":{"rendered":"Plusv\u00e0lua en vendes d’habitatges amb p\u00e8rdues"},"content":{"rendered":"

El Tribunal Constitucional ha declarat inconstitucional i ha anul\u00b7lat parcialment el pagament de l’impost sobre l’increment del valor dels terrenys de naturalesa urbana, conegut com a plusv\u00e0lua municipal, en les vendes d’habitatges amb p\u00e8rdues, per la qual cosa el propietari que vengui la seva casa per menys diners del que va pagar en adquirir-ho no haur\u00e0 d’abonar aquest tribut. <\/p>\n

[texto_central]<\/p>\n

El Tribunal considera que l’impost sobre les plusv\u00e0lues municipals vulnera el principi constitucional de capacitat econ\u00f2mica en la mesura en qu\u00e8 no es vincula necess\u00e0riament a l’exist\u00e8ncia d’un increment real del valor del b\u00e9, \u0093sin\u00f3 a la mera titularitat del terreny durant un per\u00edode de temps\u0094 computable entre un any com a m\u00ednim i 20 anys com a m\u00e0xim.<\/p>\n

Per aix\u00f2, segons la sent\u00e8ncia del Constitucional, actualment el sol fet d’haver estat titular d’un terreny de naturalesa urbana durant un determinat per\u00edode temporal implica necess\u00e0riament el pagament de l’impost, fins i tot quan no s’ha produ\u00eft un increment del valor del ben o, m\u00e9s enll\u00e0, quan s’ha produ\u00eft un decrement del mateix.<\/p>\n

Aquesta circumst\u00e0ncia, segons el Tribunal Constitucional, impedeix al ciutad\u00e0 complir amb la seva obligaci\u00f3 de contribuir \u0093d’acord amb la seva capacitat econ\u00f2mica\u0094. <\/p>\n

La sent\u00e8ncia afegeix que n’hi ha prou amb ser titular d’un terreny de naturalesa urbana perqu\u00e8 es vinculi a aquesta circumst\u00e0ncia, \u0093com a conseq\u00fc\u00e8ncia inseparable i irrefutable\u0094, un increment de valor sotm\u00e8s a tributaci\u00f3.<\/p>\n

Aix\u00f2 es quantifica de forma autom\u00e0tica mitjan\u00e7ant l’aplicaci\u00f3 al valor que tingui aquest terreny a l’efecte de l’impost sobre b\u00e9ns immobles al moment de la transmissi\u00f3, d’un percentatge fix per cada any de tinen\u00e7a, amb independ\u00e8ncia no solament de la quantitat real del mateix, sin\u00f3 de la pr\u00f2pia exist\u00e8ncia d’aquest increment.<\/p>\n

El Tribunal declara la inconstitucionalitat i la nul\u00b7litat d’aquesta llei \u0093nom\u00e9s en la mesura en la qual no han previst excloure del tribut les situacions inexpresives de capacitat econ\u00f2mica per inexist\u00e8ncia d’increments de valor\u0094.<\/p>\n

Des de la publicaci\u00f3 d’aquesta sent\u00e8ncia correspon al legislador dur a terme les modificacions o adaptacions pertinents en el r\u00e8gim legal de l’impost que permetin arbitrar la manera de \u0093no sotmetre a tributaci\u00f3 les situacions d’inexist\u00e8ncia d’increment de valor dels terrenys de naturalesa urbana\u0094.<\/p>\n

La sent\u00e8ncia del Constitucional avala el que van establir les sent\u00e8ncies referides a aquest mateix gravamen a Guip\u00fascoa i \u00c0laba, en les quals el tribunal va arribar a la conclusi\u00f3 que l’establiment pel legislador d’impostos que gravin l’increment del valor dels terrenys amb plusv\u00e0lues \u00e9s \u0093constitucionalment admissible sempre que respectin el principi de capacitat econ\u00f2mica\u0094.<\/p>\n

Aix\u00ed mateix, assenyala que per salvaguardar aquest principi, l’impost \u0093no pot en cap cas gravar actes o fets que no siguin exponents d’una riquesa real o potencial\u0094.<\/p>\n

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

El Tribunal Constitucional ha declarat inconstitucional i ha anul\u00b7lat parcialment el pagament de l’impost sobre l’increment del valor dels terrenys …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026127,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9026126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nPlusv\u00e0lua en vendes d'habitatges amb p\u00e8rdues - 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\/plusvalua-en-vendes-dhabitatges-amb-perdues\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plusv\u00e0lua en vendes d'habitatges amb p\u00e8rdues - 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