{"id":7668,"date":"2022-12-23T09:14:30","date_gmt":"2022-12-23T08:14:30","guid":{"rendered":"https:\/\/www.bbsabogados.com\/com-reclamar-la-plusvalua-municipal\/"},"modified":"2026-03-06T06:18:10","modified_gmt":"2026-03-06T05:18:10","slug":"com-reclamar-la-plusvalua-municipal","status":"publish","type":"post","link":"https:\/\/www.bbsabogados.com\/ca\/com-reclamar-la-plusvalua-municipal\/","title":{"rendered":"Com reclamar la Plusv\u00e0lua Municipal?"},"content":{"rendered":"\r\n

Encara \u00e9s possible reclamar sempre que NO hi hagi hagut guanys<\/strong><\/h3>\r\n\r\n\r\n\r\n

El Tribunal Constitucional ha declarat la inconstitucionalitat de la Plusv\u00e0lua Municipal.<\/strong><\/h3>\r\n\r\n\r\n\r\n

<\/p>\r\n\r\n\r\n\r\n

El passat 26 d’octubre del 2021, el Tribunal Constitucional (TC) va dictar una sent\u00e8ncia que declara la inconstitucionalitat i nul\u00b7litat de la plusv\u00e0lua municipal.<\/strong> En conseq\u00fc\u00e8ncia, molts afectats per aquest impost es pregunten com reclamar la Plusv\u00e0lua Municipal.<\/p>\r\n\r\n\r\n\r\n

Abans de res, volem insistir que la sent\u00e8ncia encara no ha estat publicada. <\/strong>De moment, l’\u00fanica informaci\u00f3 de qu\u00e8 disposem \u00e9s la nota informativa emesa pel TC.<\/a><\/strong><\/p>\r\n\r\n\r\n\r\n

<\/p>\r\n\r\n\r\n\r\n

Per qu\u00e8 la Plusv\u00e0lua municipal \u00e9s inconstitucional?<\/strong><\/h4>\r\n\r\n\r\n\r\n

Segons la nota informativa, la part dispositiva de la sent\u00e8ncia acorda declarar la inconstitucionalitat i nul\u00b7litat<\/strong> dels articles 107.1 \u2013segon par\u00e0graf\u2013, 107.2.a) i 107.4 del text ref\u00f3s de la Llei reguladora de les hisendes locals, <\/a><\/strong>relatius al m\u00e8tode de determinaci\u00f3 de la base imposable <\/strong>de l’impost sobre l’Increment del Valor dels Terrenys de Natura Urbana (IIVTNU).<\/p>\r\n\r\n\r\n\r\n

En particular, el TC considera que el m\u00e8tode de determinaci\u00f3 de la base imposable de la plusv\u00e0lua comporta que sempre hagi existit augment en el valor dels terrenys,<\/strong> amb independ\u00e8ncia que hagi existit aquest increment i de la quantia real daquest. <\/p>\r\n\r\n\r\n\r\n

De fet, \u00e9s la tercera sent\u00e8ncia en menys de 5 anys que dicta el TC sobre aquest impost, per la qual cosa a partir de ara els Ajuntaments ho tindran molt dif\u00edcil per cobrar la plusv\u00e0lua.<\/strong><\/ p>\r\n\r\n\r\n\r\n

<\/p>\r\n\r\n\r\n\r\n

Vull vendre un immoble, haur\u00e9 de pagar la plusv\u00e0lua?<\/strong><\/h4>\r\n\r\n\r\n\r\n

Per a qui estigui pendent de vendre, heretar o donar un habitatge, en principi l’ajuntament no hauria de girar liquidacions<\/strong> als contribuents fins que es fixi un m\u00e8tode alternatiu. <\/p>\r\n\r\n\r\n\r\n

ACTUALITZACI\u00d3 DESPR\u00c9S DE LA PUBLICACI\u00d3 DEL NOU DECRET-LLEI<\/strong>:<\/p>\r\n\r\n\r\n\r\n

El Decret llei que reforma l’impost de plusv\u00e0lua ha entrat en vigor el 9 de novembre passat. Aix\u00ed ho determina el text de la nova norma,publicat aquest dimarts al Butllet\u00ed Oficial de l’Estat<\/em><\/a> (BOE)<\/em> despr\u00e9s la seva aprovaci\u00f3 dilluns al Consell de Ministres.<\/a><\/p>\r\n\r\n\r\n\r\n

Per tant, podem dir que hi ha un buit legal<\/strong> entre les operacions meritades entre el 26 d’octubre i el 8 de novembre del 2021. <\/p>\r\n\r\n\r\n\r\n

Com puc reclamar la Plusv\u00e0lua Municipal si ja he pagat l’impost?<\/strong><\/h4>\r\n\r\n\r\n\r\n

Segons la nota informativa del TC, la sent\u00e8ncia no t\u00e9 efectes retroactius<\/strong>:<\/p>\r\n\r\n\r\n\r\n

“La decisi\u00f3 declara la intangibilitat de les situacions fermes existents abans de la data de l’aprovaci\u00f3 de la sent\u00e8ncia”.<\/em><\/p>\r\n\r\n\r\n\r\n

No obstant, hi ha la possibilitat de recuperar els diners si l’impost es va pagar fa 4 anys o menys.<\/strong> La ra\u00f3 \u00e9s que les autoliquidacions no adquireixen fermesa fins passats 4 anys, per la qual cosa es podria instar la rectificaci\u00f3 de l’autoliquidaci\u00f3 de l’impost<\/strong> i recuperar els diners.<\/p>\r\n\r\n\r\n\r\n

Cal tenir en compte que aquesta via queda oberta nom\u00e9s per a aquells que van presentar una “autoliquidaci\u00f3” de l’impost.<\/strong> En cas de liquidaci\u00f3, si el contribuent no la va rec\u00f3rrer en el termini establert (1 mes), aquesta ja hauria adquirit fermesa i per tant no es podria recuperar els diners.<\/p>\r\n\r\n\r\n\r\n

ACTUALITZACI\u00d3 DESPR\u00c9S DE LA PUBLICACI\u00d3 DE LA SENT\u00c8NCIA<\/strong> (3\/11\/2021)<\/strong>: <\/p>\r\n\r\n\r\n\r\n

Segons la sent\u00e8ncia definitiva del TC<\/strong>, si no es va instar la rectificaci\u00f3 de l’autoliquidaci\u00f3 amb anterioritat al 26 d’octubre del 2021, no es pot reclamar la devoluci\u00f3 de l’impost amb fonament en aquesta sent\u00e8ncia.

\/p>\r\n\r\n\r\n\r\n

No obstant, insistim a l’afegit\u00f3 del TC “amb fonament en aquesta sent\u00e8ncia”. Qu\u00e8 significa aix\u00f2? Que encara es pot reclamar sobre la base de les anteriors sent\u00e8ncia del TC, sempre que no hi hagi hagut un guany amb la transmissi\u00f3. <\/strong><\/p>\r\n\r\n\r\n\r\n

Fa uns dies em van notificar la liquidaci\u00f3 de l’impost, he de pagar-ho?<\/strong><\/h4>\r\n\r\n\r\n\r\n

Com ja els hem avan\u00e7at, la sent\u00e8ncia del TC no afectar\u00e0 les situacions fermes abans de la seva data. Per tant, si us han notificat la liquidaci\u00f3 fa menys d’un mes, entenem que el pronunciament del Constitucional seria aplicable, <\/strong>ja que la liquidaci\u00f3 encara no \u00e9s ferma.<\/p>\r\n\r\n\r\n\r\n

La nostra recomanaci\u00f3 \u00e9s pagar l’impost i rec\u00f3rrer la liquidaci\u00f3<\/strong> (termini d’1 mes). Sempre aconsellem pagar encara que es presenti un recurs. A m\u00e9s, cal tenir en compte que hi ha la possibilitat de sol\u00b7licitar el ajornament\/fraccionament del pagament,<\/strong> perqu\u00e8 sigui m\u00e9s c\u00f2mode per al contribuent. <\/p>\r\n\r\n\r\n\r\n

Vaig pagar l’impost per\u00f2 vaig presentar recurs, puc recuperar els diners?<\/strong><\/h4>\r\n\r\n\r\n\r\n

Si li va arribar la liquidaci\u00f3, la va pagar, per\u00f2 despr\u00e9s la va rec\u00f3rrer i encara no s’ha resolt el recurs,aleshores la liquidaci\u00f3 no \u00e9s ferma i la resoluci\u00f3 es veur\u00e0 afectada per la sent\u00e8ncia del TC<\/strong>. \u00c9s a dir, la resoluci\u00f3 tindr\u00e0 en compte la sent\u00e8ncia del TC, per la qual cosa hauria d’acordar que li retornin l’import pagat. <\/p>\r\n\r\n\r\n\r\n

<\/p>\r\n\r\n\r\n\r\n

Des de BBS Advocats us podem ajudar a recuperar la plusv\u00e0lua municipal<\/strong>.<\/h4>\r\n\r\n\r\n\r\n

Des de BBS Advocats <\/a><\/strong> ens encarreguem de reclamar la plusv\u00e0lua municipal, tant en via administrativa com judicial.<\/strong> Aix\u00ed mateix, els mantindrem informats de totes les novetats respecte a la plusv\u00e0lua.<\/p>\r\n\r\n\r\n\r\n

No dubteu a contactar amb nosaltres<\/strong> a trav\u00e9s del nostre formulari de contacte<\/a>. Tamb\u00e9 podeu trucar al 93 760 53 77 <\/strong>o enviar-nos un WhatsApp al 619 255 875<\/strong>. Si us preferiu, envieu-nos un correu electr\u00f2nic a bbsabogados@bbsabogados.com<\/strong>.<\/p>\r\n","protected":false},"excerpt":{"rendered":"

Encara \u00e9s possible reclamar sempre que NO hi hagi hagut guanys El Tribunal Constitucional ha declarat la inconstitucionalitat de la Plusv\u00e0lua Municipal. El passat 26 d’octubre del 2021, el Tribunal Constitucional (TC) va dictar una sent\u00e8ncia que declara la inconstitucionalitat i nul\u00b7litat de la plusv\u00e0lua municipal. En conseq\u00fc\u00e8ncia, molts afectats per aquest impost es pregunten […]<\/p>\n","protected":false},"author":3,"featured_media":2329,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[289,269,341],"tags":[],"class_list":["post-7668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-gestio-immobiliaria-ca","category-noticies-juridiques-novetats-legals-rellevants","category-noticies-juridiques"],"acf":[],"yoast_head":"\nCom reclamar la Plusv\u00e0lua Municipal?<\/title>\n<meta name=\"description\" content=\"Com reclamar la Plusv\u00e0lua Municipal? Si va pagar fa 4 anys sobre la base d'una autoliquidaci\u00f3 hi ha la possibilitat de recuperar els diners. 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