{"id":328,"date":"2021-10-27T10:11:55","date_gmt":"2021-10-27T08:11:55","guid":{"rendered":"https:\/\/parkingya.lawebdetuvida.com\/bye-bye-plusvalia\/"},"modified":"2021-10-27T10:11:55","modified_gmt":"2021-10-27T08:11:55","slug":"bye-bye-plusvalia","status":"publish","type":"post","link":"https:\/\/www.parkingya.es\/blog\/bye-bye-plusvalia\/","title":{"rendered":"Bye bye Plusval\u00eda"},"content":{"rendered":"

\"\"<\/p>\n

 <\/p>\n

No se pagar\u00e1 plusval\u00eda por la venta de una plaza de garaje<\/h2>\n

El Pleno del TRIBUNAL CONSTITUCIONAL ha declarado inconstitucional<\/strong> y por lo tanto nulos los
\narts. 107.1 p\u00e1rrafo 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 Plusval\u00eda<\/strong>).<\/p>\n

Con esta ya son 3 veces en la que que el alto tribunal se pronuncia sobre este impuesto municipal<\/strong>.<\/p>\n

\"\"<\/p>\n

La sentencia, considera como inconstitucionales y nulos los mencionados art\u00edculos porque establece un m\u00e9todo objetivo de determinaci\u00f3n 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 imposici\u00f3n, con
\nindependencia de que haya existido ese incremento y de la cuant\u00eda real de ese incremento.<\/p>\n

En resumen…<\/h2>\n

El impuesto de la plusval\u00eda se basaba en unas tablas preestablecidas (el catastro) de cada municipio y unas normativas abusivas que determinaban que un vendedor deb\u00eda pagar el impuesto independientemente de si el terreno sobre el que estaba construida la plaza de garaje<\/p>\n

Es decir, que el impuesto no siempre respeta la plusval\u00eda realmente obtenida \u2014ni siquiera si la ha habido realmente\u2014 porque se basa en unas tablas preestablecidas (catastro) por los municipios y unos baremos fijados por la norma, sin tener en cuenta la evoluci\u00f3n real del valor de los terrenos sobre los que est\u00e1 construida la vivienda.<\/p>\n

En ocasiones ni siquiera hab\u00eda habido realmente una plusval\u00eda<\/strong><\/p>\n

\u00bfA partir de cuando se aplicar\u00e1 la nueva norma de la plusval\u00eda?<\/h2>\n

Ojo….\u00a0Los efectos generales de la Sentencia se producir\u00e1n desde la fecha de su publicaci\u00f3n en el Bolet\u00edn Oficial del Estado,<\/strong> la cual a\u00fan no se ha producido.<\/p>\n

\u00bfSe puede reclamar de devoluci\u00f3n de la Plusval\u00eda?<\/h2>\n

El Tribunal constitucional\u00a0 establece que su decisi\u00f3n no tendr\u00e1 efecto retroactivo<\/strong> y no afectar\u00e1 a las resoluciones firmes que ya han sido adoptadas al respecto por juzgados y tribunales.<\/p>\n","protected":false},"excerpt":{"rendered":"

  No se pagar\u00e1 plusval\u00eda 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 p\u00e1rrafo 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 […]<\/p>\n","protected":false},"author":2,"featured_media":329,"comment_status":"open","ping_status":"open","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-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":"","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-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":"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":""},"mobile":{"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":""}},"_joinchat":[],"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cosas-de-parkings","category-el-sector-del-aparcamiento"],"yoast_head":"\nBye bye Plusval\u00eda - 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