{"id":1582,"date":"2017-10-05T08:34:00","date_gmt":"2017-10-05T08:34:00","guid":{"rendered":""},"modified":"2022-08-08T09:33:57","modified_gmt":"2022-08-08T09:33:57","slug":"cambios-en-la-plusvalia-municipal-que","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/cambios-en-la-plusvalia-municipal-que\/","title":{"rendered":"Cambios en la Plusvalia Municipal. Que podemos esperar"},"content":{"rendered":"


\n<\/p>\n

<\/p>\n

\nComo sab\u00e9is el Tribunal Constitucional ha declarado inconstitucional y
\nnulo<\/b> <\/span><\/h3>\n
\npor <\/span>sentencia del TC de
\n11 de mayo de 2017,<\/span><\/a>
\nlos art\u00edculos 107.1, 107.2 a)
\ny 110.4 Real Decreto Legislativo 2\/2004 de 5 de marzo, por el que se aprueba el
\n<\/span>Texto Refundido de la
\nLey Reguladora de las Haciendas Locales<\/span><\/a>, en lo que respecta al <\/span><\/div>\n

\nImpuesto sobre Incremento
\nde Valor de los Terrenos de Naturaleza Urbana (IVTNU), m\u00e1s conocido como plusval\u00eda, <\/span><\/h3>\n
\nb\u00e1sicamente porque somete a tributaci\u00f3n situaciones en las que no se produce
\nincremento de valor<\/b>.  <\/span><\/span><\/div>\n
\n<\/div>\n
\nEl Parlamento
\ndeber\u00e1 dar tr\u00e1mite a lo derogado<\/b> en la Ley Reguladora de las Haciendas
\nLocales y pasar\u00e1 alg\u00fan tiempo hasta que las modificaciones se aprueben, ya que
\nel Gobierno pretende modificar todo el texto legal adem\u00e1s de este impuesto y,
\nconforme est\u00e1 el clima parlamentario mucho nos tememos que se demoren los
\nacuerdos necesarios en primer lugar con los Ayuntamientos<\/span><\/div>\n
\n<\/div>\n
\nPero
\nhasta que se cambie la ley, no sabemos cu\u00e1l es el procedimiento<\/b> para que los
\npromotores y dem\u00e1s ciudadanos afectados, demuestren que ha habido perdidas
\ndesde que adquirieron el terreno hasta que los vendieron.<\/span><\/div>\n
\n<\/div>\n
\nSe
\nnos ocurre que, en primer lugar, hay que comprobar los valores catastrales <\/b>del
\nterreno en el origen (fecha de adquisici\u00f3n) y el valor catastral del mismo en
\nla fecha en que se produce la enajenaci\u00f3n.<\/span><\/div>\n
\n<\/div>\n
\nPero,
\nen general, de esta comparaci\u00f3n no sacaremos nada positivo, porque los valores
\ncatastrales no evolucionan como la realidad de los mercados en \u00e9pocas tanto de
\nsubida como de bajada brusca de ventas (burbujas o crisis)<\/span><\/div>\n
\n<\/div>\n
\nEl
\nsegundo apoyo es utilizar el limite del valor catastral que es el 50 % del
\nvalor de mercado y estudiar la evoluci\u00f3n del valor de mercado, utilizando estudios
\noficiales<\/b> (Ministerio de Fomento, INE, Notarios y Registradores, Colegio de
\nArquitectos, etc., y a ser posible estudios de la zona y no valores medios de
\nla provincia o nacionales. Aunque sean una referencia, como los del SAREB (banco
\nmalo) que refleja una ca\u00edda media desde 2007 del valor de los terrenos del 70 %<\/span><\/div>\n
\n<\/div>\n
\n<\/span><\/div>\n

<\/p>\n

\n<\/p>\n

<\/span><\/div>\n

\nDada
\nla extrema dificultad de establecer el valor del suelo hace X a\u00f1os y ahora,
\ntanto para particulares como para Ayuntamientos, parece abrirse camino la
\nidea  <\/span>de que est\u00e9n exentas de esa tributaci\u00f3n
\nlas transmisiones en que el precio de venta sea inferior al de compra<\/b>, que es
\nalgo m\u00e1s f\u00e1cil de comprobar<\/span><\/div>\n
\n<\/div>\n
\nMuchos
\npromotores compraron terrenos en el periodo de 1997 \u2013 2007 a precios muy altos,
\nporque el mercado as\u00ed estaba, es una realidad, y posteriormente tuvieron que
\nvender o dar en daci\u00f3n de pago a los bancos perdiendo cantidades ingentes de
\ndinero, cuando tambi\u00e9n es una realidad, el mercado de terrenos estaba ca\u00eddo.<\/span><\/div>\n
\n<\/div>\n
\n
\nEntendemos que todas estas operaciones
\nrealizadas en los cuatro a\u00f1os anteriores a la sentencia de 11 de mayo de 2017
\ntienen derecho a quedar exentos del pago de la plusval\u00eda.<\/span><\/div>\n
\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Como sab\u00e9is el Tribunal Constitucional ha declarado inconstitucional y nulo  por sentencia del TC de 11 de mayo de 2017, los art\u00edculos 107.1, 107.2 a) y 110.4 Real Decreto Legislativo\u2026 Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[18,33],"class_list":["post-1582","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-fiscalidad","tag-opinion"],"yoast_head":"\nCambios en la Plusvalia Municipal. 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