No se pagará plusvalía por la venta de una plaza de garaje
El Pleno del TRIBUNAL CONSTITUCIONAL ha declarado inconstitucional y por lo tanto nulos los
arts. 107.1 párrafo segundo, 107.2 a) y 107.4 del texto refundido de la Ley de las Haciendas Locales referido al Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (conocido como Plusvalía).
Con esta ya son 3 veces en la que que el alto tribunal se pronuncia sobre este impuesto municipal.
La sentencia, considera como inconstitucionales y nulos los mencionados artículos porque establece un método objetivo de determinación de la base imponible del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana que determina que siempre haya existido aumento en el valor de los terrenos durante el periodo de la imposición, con
independencia de que haya existido ese incremento y de la cuantía real de ese incremento.
En resumen…
El impuesto de la plusvalía se basaba en unas tablas preestablecidas (el catastro) de cada municipio y unas normativas abusivas que determinaban que un vendedor debía pagar el impuesto independientemente de si el terreno sobre el que estaba construida la plaza de garaje
Es decir, que el impuesto no siempre respeta la plusvalía realmente obtenida —ni siquiera si la ha habido realmente— porque se basa en unas tablas preestablecidas (catastro) por los municipios y unos baremos fijados por la norma, sin tener en cuenta la evolución real del valor de los terrenos sobre los que está construida la vivienda.
En ocasiones ni siquiera había habido realmente una plusvalía
¿A partir de cuando se aplicará la nueva norma de la plusvalía?
Ojo…. Los efectos generales de la Sentencia se producirán desde la fecha de su publicación en el Boletín Oficial del Estado, la cual aún no se ha producido.
¿Se puede reclamar de devolución de la Plusvalía?
El Tribunal constitucional establece que su decisión no tendrá efecto retroactivo y no afectará a las resoluciones firmes que ya han sido adoptadas al respecto por juzgados y tribunales.
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