{"id":9870,"date":"2024-06-18T11:07:24","date_gmt":"2024-06-18T11:07:24","guid":{"rendered":"https:\/\/provisional.com.es\/toscanolex\/?p=9870"},"modified":"2024-06-18T11:07:26","modified_gmt":"2024-06-18T11:07:26","slug":"plusvalia-municipal","status":"publish","type":"post","link":"https:\/\/provisional.com.es\/toscanolex\/plusvalia-municipal\/","title":{"rendered":"La plusval\u00eda municipal: qu\u00e9 es, c\u00f3mo reclamarla y novedades tras la sentencia del Tribunal Supremo"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En este art\u00edculo os contamos c\u00f3mo afecta la <strong>plusval\u00eda municipal<\/strong> a las transacciones inmobiliarias, qu\u00e9 requisitos son necesarios para reclamarla y c\u00f3mo ha cambiado su aplicaci\u00f3n tras la reciente sentencia del Tribunal Supremo. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, detallaremos los pasos a seguir para realizar una reclamaci\u00f3n exitosa.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfQu\u00e9 es la plusval\u00eda municipal?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El impuesto sobre el incremento de valor de los terrenos de naturaleza urbana, conocido como <strong>plusval\u00eda municipal<\/strong>, grava los incrementos de valor de los inmuebles urbanos que se produzcan en cualquier acto de transmisi\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pero hay veces que, aunque se produzca una transmisi\u00f3n (compraventa, donaci\u00f3n, herencia, aportaci\u00f3n societaria), no se produce un incremento de valor, y el pago de la <strong>plusval\u00eda municipal<\/strong> ten\u00eda que realizarse y as\u00ed lo exig\u00eda la administraci\u00f3n local.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La reclamaci\u00f3n de la plusval\u00eda municipal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En una de estas sentencias, el Tribunal Constitucional dio la opci\u00f3n de reclamar la <strong>plusval\u00eda municipal<\/strong> para el caso de que no haya habido un incremento de valor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para esto hab\u00eda 3 requisitos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Haber presentado la autoliquidaci\u00f3n del impuesto en el ayuntamiento.<\/li>\n\n\n\n<li>Poder acreditar que no se produjo un incremento de valor como consecuencia de la transmisi\u00f3n del inmueble.<\/li>\n\n\n\n<li>Que no hayan transcurrido 4 a\u00f1os desde la autoliquidaci\u00f3n y pago voluntario del impuesto.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">El problema para la devoluci\u00f3n de lo pagado indebidamente en concepto de <strong>plusval\u00eda municipal<\/strong> en los casos de liquidaciones firmes es que no exist\u00eda una forma para obtener la revisi\u00f3n de oficio de estas liquidaciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La doctrina jurisprudencial hasta ahora hab\u00eda venido considerando que esta declaraci\u00f3n de inconstitucionalidad no pod\u00eda afectar a los actos de liquidaci\u00f3n firmes y consentidos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Todas las sentencias del Tribunal Constitucional sobre este tema han hecho que el Tribunal Supremo se pronuncie, aclarando el criterio a seguir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cambios en la plusval\u00eda municipal tras la sentencia del Tribunal Supremo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La sentencia del Tribunal Supremo n\u00famero 338\/2024 ha declarado que, a partir de ahora, tambi\u00e9n se podr\u00e1 reclamar la <strong>plusval\u00eda municipal<\/strong> indebidamente pagada en caso de resoluciones firmes, es decir, cuando ya han transcurrido todos los plazos disponibles para recurrir la autoliquidaci\u00f3n o la liquidaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hasta el momento, las resoluciones firmes quedaban fuera de la posibilidad de reclamaci\u00f3n, pero el Tribunal Supremo ha considerado que se estaban vulnerando los derechos constitucionales de los contribuyentes y\u00a0<strong>que la nulidad derivada de una declaraci\u00f3n de inconstitucionalidad<\/strong>, a menos que el Tribunal Constitucional diga expresamente lo contrario, se producen\u00a0<em>ex tunc<\/em>, es decir,\u00a0<strong>con efecto retroactivo<\/strong>, desde el origen, como si la norma nula nunca hubiera existido.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00f3mo reclamar la plusval\u00eda municipal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>El requisito de la no firmeza de la resoluci\u00f3n ha desaparecido.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Tribunal Supremo declara que ser\u00e1 posible la reclamaci\u00f3n por nulidad del precepto legal, lo que realiza es una unificaci\u00f3n de doctrina, debiendo tener una \u00fanica forma de actuar todas administraciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cuanto a la<strong>&nbsp;forma de declarar la nulidad del acto y, por tanto, reclamar la plusval\u00eda<\/strong>&nbsp;municipal pagada indebidamente en caso de resoluciones firmes, el mismo art\u00edculo establece dos formas posibles de iniciar el procedimiento:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Por parte de la propia administraci\u00f3n.<\/strong><\/li>\n\n\n\n<li><strong>Por parte del interesado.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Conforme a la sentencia de febrero del Tribunal Supremo, las liquidaciones firmes por plusval\u00eda que obligaron a pagar a los contribuyentes en estos casos, en los que no existi\u00f3 ning\u00fan incremento de valor de los terrenos, son nulas de pleno derecho.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Consejos para evitar problemas con la plusval\u00eda municipal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para evitar complicaciones futuras con la <strong>plusval\u00eda municipal<\/strong>, es recomendable:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hacer una valoraci\u00f3n previa del inmueble antes de la transmisi\u00f3n para saber si ha habido un incremento real del valor.<\/li>\n\n\n\n<li>Presentar toda la documentaci\u00f3n requerida en el ayuntamiento para evitar errores en la autoliquidaci\u00f3n.<\/li>\n\n\n\n<li>Consultar con un <strong>abogado<\/strong> especializado.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">CONCLUSI\u00d3N<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusi\u00f3n, esta sentencia del tribunal supremo da la posibilidad, que se pueda solicitar la correspondiente devoluci\u00f3n de los importes, as\u00ed como sus intereses, siempre y cuando el terreno no haya experimentado incremento de valor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En <strong>Toscano Lex<\/strong>, somos especialistas en derecho de familia y derecho penal, lo que nos permite ofrecer un enfoque integral para resolver cualquier caso relacionado con la <strong>plusval\u00eda municipal<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Te ofreceremos orientaci\u00f3n sobre tus derechos y te asistiremos en la protecci\u00f3n de tus intereses durante todo el proceso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tel\u00e9fono:<\/strong> +34 951 20 45 95<br><strong>Email:<\/strong> <a href=\"https:\/\/provisional.com.es\/toscanolex\/contacto\/\">info@provisional.com.es\/toscanolex<\/a><br><strong>P\u00e1gina web:<\/strong> <a href=\"http:\/\/www.provisional.com.es\/toscanolex\">www.provisional.com.es\/toscanolex<\/a><br><strong>Instagram:<\/strong> <a href=\"http:\/\/www.instagram.com\/toscanolex\">www.instagram.com\/toscanolex<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plusval\u00eda Municipal<\/p>\n","protected":false},"author":2,"featured_media":9871,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"class_list":["post-9870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plusval\u00eda Municipal novedades del Tribunal Supremo<\/title>\n<meta name=\"description\" content=\"Plusval\u00eda municipal: Descubra qu\u00e9 es, cu\u00e1ndo no pagarla y c\u00f3mo reclamar el impuesto pagado indebidamente tras la sentencia del Tribunal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/provisional.com.es\/toscanolex\/plusvalia-municipal\/\" \/>\n<meta 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