{"id":3923,"date":"2021-11-19T23:02:43","date_gmt":"2021-11-19T22:02:43","guid":{"rendered":"https:\/\/santcugatconsulting.com\/?p=3923"},"modified":"2021-11-19T23:02:43","modified_gmt":"2021-11-19T22:02:43","slug":"la-nova-plusvalua-municipal","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/la-nova-plusvalua-municipal\/","title":{"rendered":"La nova plusv\u00e0lua municipal"},"content":{"rendered":"<p>El passat 26 de octubre de 2021, el PLE del TRIBUNAL CONSTITUCIONAL( TC) va declarar contrari a dret l\u00b4IMPOST SOBRE EL INCREMENT DE VALOR DELS TERRENYS DE NATURALESA URBANA (IIVTNU) tamb\u00e9 conegut com a PLUSV\u00c0LUA MUNICIPAL, en refer\u00e8ncia al m\u00e8tode de c\u00e0lcul de la base imposable d\u00b4aquest tribut<\/p>\n<p><strong>L\u00b4obligat al pagament d\u00b4aquest impost, \u00e9s el venedor quan es ven una vivenda, el donatari, o persona que rebi l\u2019immoble quan es tracta d\u00b4una donaci\u00f3, i l\u00b4hereu \u00a0en les acceptacions d\u00b4her\u00e8ncies.<\/strong><\/p>\n<p>La argumentaci\u00f3 jur\u00eddica es fonamenta en que el c\u00e0lcul de la base imposable del referit impost, estableix un m\u00e8tode objectiu de determinaci\u00f3 de la base imposable que determina que sempre hagi existit un augment en el valor dels terrenys durant el per\u00edode d\u00b4imposici\u00f3, amb independ\u00e8ncia de si ha existit realment un increment i la quantia real d\u00b4aquest increment. Per aquest motiu, es declaren inconstitucionals els articles 107.1, 107.2 a) i 107.4 que s\u00f3n els que determinen el c\u00e0lcul de l\u00b4impost<\/p>\n<p>El 10 de novembre de 2021 va entrar en vigor la modificaci\u00f3 normativa amb l\u00b4objectiu de que \u00a0la plusv\u00e0lua municipal sigui legal i constitucional, materialitzada mitjan\u00e7ant el Reial Decret 26\/2021 de 8 de novembre <strong><u>que no t\u00e9 efectes retroactius.<\/u><\/strong><\/p>\n<p>El Reial Decret estableix dues alternatives de c\u00e0lcul de l\u00b4impost:<\/p>\n<ul>\n<li><strong><u>La f\u00f3rmula objectiva<\/u><\/strong> \u00a0mitjan\u00e7ant la qual es multiplicar\u00e0 el valor cadastral de l\u2019immoble amb uns nous coeficients.<\/li>\n<li><strong><u>La f\u00f3rmula real<\/u><\/strong> que consistir\u00e0 en un c\u00e0lcul sobre la difer\u00e8ncia entre el preu de venda o trasp\u00e0s i el preu de compra o transmissi\u00f3 de l\u2019immoble.<\/li>\n<\/ul>\n<p>Si el contribuent demostra que la plusv\u00e0lua real es inferior a la resultant del m\u00e8tode d\u00b4estimaci\u00f3 objectiva podr\u00e0 aplicar la real. <strong><u>D\u00b4aquesta manera qui ven una casa amb p\u00e8rdues, est\u00e0 exempt del pagament de l\u00b4impost, a partir del 10 de novembre de 2021.<\/u><\/strong><\/p>\n<p>Una altre novetat \u00e9s que seran gravades les plusv\u00e0lues generades en menys d\u00b4un any, calculades entre la data d\u00b4adquisici\u00f3 i la data d\u00b4alineaci\u00f3.<\/p>\n<p>Els ajuntaments tindran 6 mesos per adaptar la nova normativa, dins el seu marc legal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat 26 de octubre de 2021, el PLE del TRIBUNAL CONSTITUCIONAL( TC) va declarar contrari a dret l\u00b4IMPOST SOBRE EL INCREMENT DE VALOR DELS TERRENYS DE NATURALESA URBANA (IIVTNU) tamb\u00e9 conegut com a PLUSV\u00c0LUA MUNICIPAL, en refer\u00e8ncia al m\u00e8tode de c\u00e0lcul de la base imposable d\u00b4aquest tribut L\u00b4obligat al pagament d\u00b4aquest impost, \u00e9s el [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,100,463,102],"tags":[117,491],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La nova plusv\u00e0lua municipal | Sant Cugat Consulting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/la-nova-plusvalua-municipal\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Talenom Sant Cugat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/la-nova-plusvalua-municipal\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/la-nova-plusvalua-municipal\/\",\"name\":\"La nova plusv\u00e0lua municipal | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"datePublished\":\"2021-11-19T22:02:43+00:00\",\"dateModified\":\"2021-11-19T22:02:43+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/b81c8de0bbc77b1f011eb24291185c9d\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/la-nova-plusvalua-municipal\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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