{"id":2403,"date":"2017-05-17T17:09:32","date_gmt":"2017-05-17T17:09:32","guid":{"rendered":"http:\/\/www.atoabogados.com\/?p=2403"},"modified":"2017-05-17T17:09:32","modified_gmt":"2017-05-17T17:09:32","slug":"sentencia-del-tribunal-constitucional-amplia-toda-espana-nulidad-impuesto-plusvalia-municipal","status":"publish","type":"post","link":"https:\/\/staging.atoabogados.com\/?p=2403","title":{"rendered":"Sentencia del Tribunal Constitucional amplia a toda Espa\u00f1a nulidad impuesto plusval\u00eda municipal"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]El <strong>Tribunal Constitucional<\/strong> ha dictado sentencia el 11 de mayo de 2017,\u00a0declarando que los arts. 107.1, 107.2 a) y 110.4, todos ellos del texto refundido de la Ley Reguladora de las Haciendas Locales, aprobado por el Real Decreto Legislativo 2\/2004, de 5 de marzo, son <strong>inconstitucionales y nulos<\/strong>, pero \u00fanicamente en la medida que someten a tributaci\u00f3n situaciones de inexistencia de incrementos de valor.<\/p>\n<p>Dicha sentencia es pues coherente con la sentencia de 16 de febrero referida a las Haciendas Forales de Guip\u00fazcoa y \u00c1lava, \u00a0ampliando por tanto a toda Espa\u00f1a la nulidad del<strong>\u00a0impuesto de plusval\u00eda municipal<\/strong> si se acreditan p\u00e9rdidas.<\/p>\n<p>La sentencia no indica c\u00f3mo demostrar la existencia de minusval\u00eda, por lo que recomendamos:<\/p>\n<p><strong>Si ya se ha efectuado una venta con p\u00e9rdidas:<\/strong><\/p>\n<ul>\n<li>Si se pag\u00f3 la plusval\u00eda por autoliquidaci\u00f3n y <strong>no han transcurrido m\u00e1s de cuatro a\u00f1os<\/strong>, se puede presentar una solicitud de rectificaci\u00f3n y de devoluci\u00f3n de ingresos indebidos.<\/li>\n<li>Si fue el Ayuntamiento qui\u00e9n dicto la liquidaci\u00f3n exigiendo el pago, s\u00f3lo cabe reclamar la devoluci\u00f3n si en su d\u00eda se impugn\u00f3 y se obtuvo una sentencia firme en contra que obligaba a satisfacerla.<\/li>\n<\/ul>\n<p><strong>Si va a efectuar una futura venta que genere p\u00e9rdias, se puede actuar de la siguiente forma:<\/strong><\/p>\n<ul>\n<li>Si es el Ayuntamiento quien liquida el impuesto y reclama el pago, debe comunicarse la transmisi\u00f3n, pero acreditando p\u00e9rdidas y alegando que no procede pago alguno. (si a pesar de ello el Ayuntamiento liquida el impuesto, puede presentarse recurso).<\/li>\n<li>Si el impuesto se recauda con autoliquidaci\u00f3n, cabe presentarla con cuota cero y, en su caso, recurrir las paralelas que puedan girarse.<\/li>\n<\/ul>\n<p>En cualquier caso recordamos\u00a0acudir a un especialista que le asesora para reclamar y recuperar su dinero.<\/p>\n<p><a href=\"https:\/\/staging.atoabogados.com\/wp-content\/uploads\/2017\/05\/2016-4864-STC-PLUSVALIAS.pdf\">DESCARGAR SENTENCIA TC 11.05.2017<\/a><\/p>\n<p>Recordamos el v\u00eddeo donde analizamos sentencia del 16 de febrero:[\/vc_column_text][vc_video link=\u00bbhttps:\/\/youtu.be\/WQcRzmcXbBU\u00bb][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]El Tribunal Constitucional ha dictado sentencia el 11 de mayo de 2017,\u00a0declarando que los arts. 107.1, 107.2 a) y 110.4, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2408,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[33,108],"tags":[11,20,21,109,22],"class_list":["post-2403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-inmobiliario","category-plusvalias-municipales","tag-abogado","tag-huelva","tag-nulidad","tag-plusvalias-municipales","tag-reclamar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v28.1) - 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