{"id":9025922,"date":"2017-04-19T08:00:56","date_gmt":"2017-04-19T07:00:56","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=9489"},"modified":"2017-04-19T08:00:56","modified_gmt":"2017-04-19T07:00:56","slug":"reclamar-impuesto-de-plusvalia-municipal-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/reclamar-impuesto-de-plusvalia-municipal-2\/","title":{"rendered":"Reclamar impuesto de \u0093plusval\u00eda municipal\u0094"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 18px;\">La configuraci\u00f3n actual del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (en adelante, \u0093IIVTNU\u0094), m\u00e1s conocido como el impuesto de \u0093plusval\u00eda municipal\u0094, tiene los d\u00edas contados.<\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">Este tributo local grava te\u00f3ricamente la revalorizaci\u00f3n de los inmuebles en el momento de la venta, sin embargo, su f\u00f3rmula de c\u00e1lculo provoca que se exija su pago incluso cuando se registran p\u00e9rdidas.<\/p>\n<p style=\"text-align: justify;\">Pues bien, el Tribunal Constitucional (TC) con fecha de 16 de febrero de 2017 se ha pronunciado sobre la inconstitucional de los art\u00edculos\u00a0 4.1, 4.2 a) y 7.4 de la norma Foral de Gipuzkoa, 16\/1989, que dispone que la base imponible del\u00a0 IIVTNU se determinar\u00e1 aplicando al valor del terreno (valor catastral) un porcentaje que, a su vez, es el resultado de multiplicar el coeficiente establecido por el ayuntamiento por el n\u00famero de a\u00f1os de generaci\u00f3n del incremento.\u00a0Si bien se refiere al r\u00e9gimen foral de Gipuzkoa, la normativa sigue las mismas reglas que la com\u00fan y las dem\u00e1s comunidades aut\u00f3nomas.<\/p>\n<p style=\"text-align: justify;\">As\u00ed, puede darse la circunstancia -como ha ocurrido en los a\u00f1os de crisis econ\u00f3mica e inmobiliaria- de que el propietario de un terreno lo venda a un precio inferior al de compra y, aun as\u00ed, tenga que abonar el IIVTNU.<\/p>\n<p style=\"text-align: justify;\">El Tribunal deja claro que el IIVTNU no es, con car\u00e1cter general, contrario a la Constituci\u00f3n, en su configuraci\u00f3n actual. Lo es \u00fanicamente en aquellos supuestos en los que somete a tributaci\u00f3n situaciones inexpresivas de capacidad econ\u00f3mica, esto es, aquellas que no presentan aumento de valor del terreno al momento de la transmisi\u00f3n (operaciones en las que el terreno transmitido ha generado una p\u00e9rdida de valor en el patrimonio del transmitente).<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulte con <a style=\"color: #e4003c;\" href=\"\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La configuraci\u00f3n actual del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (en adelante, \u0093IIVTNU\u0094), m\u00e1s <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025923,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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