{"id":4890,"date":"2025-11-03T12:16:36","date_gmt":"2025-11-03T11:16:36","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=4890"},"modified":"2025-11-03T12:45:03","modified_gmt":"2025-11-03T11:45:03","slug":"el-tribunal-constitucional-ajorna-fins-al-2026-el-seu-pronunciament-sobre-la-constitucionalitat-de-limpost-sobre-el-patrimoni","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/ca\/el-tribunal-constitucional-ajorna-fins-al-2026-el-seu-pronunciament-sobre-la-constitucionalitat-de-limpost-sobre-el-patrimoni\/","title":{"rendered":"El Tribunal Constitucional ajorna fins al 2026 el seu pronunciament sobre la constitucionalitat de l&#8217;Impost sobre el Patrimoni"},"content":{"rendered":"<p style=\"font-weight: 400;\">La resoluci\u00f3 determinar\u00e0 la validesa de la consolidaci\u00f3 del tribut efectuada mitjan\u00e7ant la Llei de Pressupostos de 2021.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.tribunalconstitucional.es\/\">El <strong>Tribunal Constitucional<\/strong><\/a> ha ajornat fins al 2026 la seva decisi\u00f3 sobre la constitucionalitat de l&#8217;Impost sobre el Patrimoni, pendent des del 2021, quan es va admetre a tr\u00e0mit el recurs interposat contra la norma que va donar conferir permanent al tribut.<\/p>\n<p style=\"font-weight: 400;\">La q\u00fcesti\u00f3 jur\u00eddica gira entorn de si la Llei de pressupostos generals de l&#8217;Estat pot emprar-se per introduir modificacions substancials en un tribut preexistent \u2014com ara el seu car\u00e0cter temporal o permanent\u2014, o si aquesta decisi\u00f3 hauria d\u2019haver-se adoptat mitjan\u00e7ant una llei espec\u00edfica de l\u2019impost.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\"><strong>Context normatiu i evoluci\u00f3 de l&#8217;impost<\/strong><\/p>\n<p style=\"font-weight: 400;\">L&#8217;<strong>Impost sobre el Patrimoni<\/strong> va ser suprimit en 2008 i recuperat amb car\u00e0cter temporal en 2011, prorrogant-se successivament fins que la Llei de Pressupostos de 2021 va eliminar la seva limitaci\u00f3 temporal, conferint-li car\u00e0cter indefinit.<\/p>\n<p style=\"font-weight: 400;\">Paral\u00b7lelament, algunes comunitats aut\u00f2nomes que havien bonificat o eximit l&#8217;impost van reactivar la seva aplicaci\u00f3 en els darrers exercicis, especialment despr\u00e9s de la creaci\u00f3 de l&#8217;Impost de Solidaritat sobre les Grans Fortunes. Aix\u00f2 ha generat un increment notable de la recaptaci\u00f3, al mateix temps que es multiplicaven les liquidacions susceptibles de revisi\u00f3 si el Constitucional declar\u00e9s la inconstitucionalitat de la mesura.<\/p>\n<p style=\"font-weight: 400;\"><strong>Possibles efectes de la resoluci\u00f3<\/strong><\/p>\n<p style=\"font-weight: 400;\">Una eventual sent\u00e8ncia estimat\u00f2ria podria comportar la nul\u00b7litat del precepte que va fer permanent l&#8217;impost, amb el conseg\u00fcent dret a devoluci\u00f3 de les quantitats ingressades indegudament, limitat als contribuents que haguessin recorregut les seves liquidacions o mantinguin obert el procediment.<\/p>\n<p style=\"font-weight: 400;\">No obstant aix\u00f2, seguint la doctrina habitual del Tribunal, \u00e9s previsible que es modulin els efectes retroactius de la decisi\u00f3, restringint les devolucions a fi de preservar la seguretat jur\u00eddica i l&#8217;estabilitat pressupost\u00e0ria.<\/p>\n<p style=\"font-weight: 400;\">Recomanacions pr\u00e0ctiques<\/p>\n<p style=\"font-weight: 400;\">Fins que es dicti la resoluci\u00f3 definitiva, resulta recomanable:<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><strong>Revisar<\/strong> la situaci\u00f3 individual de cada contribuent, especialment en exercicis no prescrits.<\/li>\n<li style=\"font-weight: 400;\"><strong>Valorar<\/strong> la interposici\u00f3 o manteniment de recursos contra de les liquidacions en curs, com a via de protecci\u00f3 davant d\u2019una eventual resoluci\u00f3 favorable.<\/li>\n<li style=\"font-weight: 400;\"><strong>Planificar<\/strong> patrimonialment tenint en compte els possibles escenaris i la coexist\u00e8ncia amb l&#8217;Impost de Solidaritat sobre les Grans Fortunes.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">A <a href=\"https:\/\/marroquinabogados.com\/ca\/contacta\/\">Marroqu\u00edn Advocats<\/a> seguim de prop l&#8217;evoluci\u00f3 d&#8217;aquest procediment i les seves implicacions fiscals, oferint assessorament especialitzat per adaptar cada estrat\u00e8gia a la situaci\u00f3 particular de cada client.<\/p>\n<div class=\"video-shortcode\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"u4FuWPs2Bv\"><p><a href=\"https:\/\/marroquinabogados.com\/ca\/contacta\/\">Contacta<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Contacta&#8221; &#8212; Marroquin Abogados\" src=\"https:\/\/marroquinabogados.com\/ca\/contacta\/embed\/#?secret=QsdO2dLzxv#?secret=u4FuWPs2Bv\" data-secret=\"u4FuWPs2Bv\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La resoluci\u00f3 determinar\u00e0 la validesa de la consolidaci\u00f3 del tribut  &#8230;<\/p>\n","protected":false},"author":4,"featured_media":4889,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[435,431,432,433,442,421,434],"tags":[422,425,447,423,446,424,448],"class_list":["post-4890","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat-juridica","category-advocats-barcelona","category-advocats-marroquin","category-despatx-advocats-marroquin","category-marroquin-advocats","category-noticies","category-serveis-legals-barcelona","tag-advocats","tag-advocats-barcelona","tag-despatx-advocats-barcelona","tag-dret","tag-impost-patrimoni","tag-marroquin-abogados","tag-marroquin-advocats"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ajornament sobre l&#039;Impost sobre el Patrimoni<\/title>\n<meta name=\"description\" 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