{"id":2814,"date":"2021-11-09T10:00:04","date_gmt":"2021-11-09T09:00:04","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2814"},"modified":"2021-11-09T10:00:04","modified_gmt":"2021-11-09T09:00:04","slug":"new-municipal-capital-gains-november-2021","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/new-municipal-capital-gains-november-2021\/","title":{"rendered":"Latest news regarding municipal capital gains."},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><u>? NOTA AVISO &#8211; \u00daLTIMAS NOVEDADES RESPECTO A LA PLUSVAL\u00cdA MUNICIPAL<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>El Tribunal Constitucional en su<span style=\"color: #ff6600;\"> <a style=\"color: #ff6600;\" href=\"https:\/\/www.tribunalconstitucional.es\/NotasDePrensaDocumentos\/NP_2021_105\/2020-1611STC.pdf\" target=\"_blank\" rel=\"noopener\">sentencia n\u00ba 182\/2021 de fecha 26 de octubre de 2021<\/a> <\/span>declar\u00f3 inconstitucional y nulas las disposiciones que establecen las reglas de c\u00e1lculo de la base imponible del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) tambi\u00e9n conocido como <strong>#plusval\u00edamunicipal<\/strong>. Si bien la sentencia sigue sin publicarse a d\u00eda de hoy en el BOE, el pasado 3 de noviembre el propio Tribunal Constitucional dio a conocer el contenido \u00edntegro de la misma.<\/p>\n<p>Como era de esperar, el Gobierno no ha tardado en modificar las disposiciones declaradas nulas y hoy se ha publicado en el BOE el \u201c<em>RDL 26\/2021, de 8 de noviembre, por el que se adapta el texto refundido de la Ley Reguladora de las Haciendas Locales, aprobado por el Real Decreto Legislativo 2\/2004, de 5 de marzo, a la reciente jurisprudencia del Tribunal Constitucional respecto del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana\u201d<\/em>.<\/p>\n<p>Mediante el mencionado RDL, se adapta el Texto Refundido de la Ley Reguladora de las Haciendas Locales de acuerdo con las sentencias del Tribunal Constitucional relativas a dicho impuesto. Hay que tener presente que ha habido varios pronunciamientos del Tribunal Constitucional en relaci\u00f3n a este impuesto.<\/p>\n<p>Resumimos a continuaci\u00f3n, las principales novedades introducidas por el nuevo RDL:<\/p>\n<ul>\n<li><strong>Dos nuevos m\u00e9todos de c\u00e1lculo de la Base Imponible<\/strong>:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>1) Sistema objetivo.<\/strong> Se sustituyen los porcentajes anuales aplicables sobre el valor del terreno por unos coeficientes m\u00e1ximos, en funci\u00f3n del n\u00famero de a\u00f1os transcurridos desde la adquisici\u00f3n. Estos coeficientes se actualizar\u00e1n anualmente en funci\u00f3n de la evoluci\u00f3n del mercado inmobiliario.<\/p>\n<p style=\"padding-left: 40px;\"><strong>2) Plusval\u00eda Real.<\/strong> Determinar la Base Imponible en funci\u00f3n de la plusval\u00eda real del suelo (diferencia entre el precio de venta y de adquisici\u00f3n). El valor del suelo en la venta y adquisici\u00f3n se determinar\u00e1 en base al % que represente el valor del suelo respecto el total valor catastral en el momento de la transmisi\u00f3n, sobre el valor real de cada operaci\u00f3n.<\/p>\n<p style=\"padding-left: 40px;\">El contribuyente podr\u00e1 optar por la modalidad de determinaci\u00f3n de la Base Imponible del IIVTNU que menor tributaci\u00f3n le represente.<\/p>\n<ul>\n<li><strong>Nuevo supuesto de no sujeci\u00f3n.<\/strong> Las operaciones donde no haya aumento de valor no estar\u00e1n sujetas a tributaci\u00f3n. El contribuyente deber\u00e1 probar el no aumento de valor.<\/li>\n<\/ul>\n<ul>\n<li><strong>Se van a grabar las plusval\u00edas generadas en menos de un a\u00f1o, <\/strong>calculado entre fecha de adquisici\u00f3n y la de enajenaci\u00f3n. Indicar que antes de la reforma, algunos ayuntamientos ya contemplaban este supuesto.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Por \u00faltimo, cabe mencionar que el RDL no tiene car\u00e1cter retroactivo, y ser\u00e1 de aplicaci\u00f3n a partir de ma\u00f1ana (10 de noviembre de 2021), por lo que, todas las operaciones sujetas al IIVTNU realizadas entre el pasado 26 de octubre y hoy (9 de noviembre de 2021) no estar\u00e1n sometidas a tributaci\u00f3n por este impuesto, no obstante, si deber\u00e1n declarar la transmisi\u00f3n al correspondiente Ayuntamiento.<\/p>\n<p>Si necesitas asesoramiento en derecho fiscal o profundizar en estos conceptos, desde <strong>Bufete Marroqu\u00edn<\/strong>\u00a0ponemos a tu disposici\u00f3n nuestro conocimiento y experiencia. No dudes en contactar con nosotros en\u00a0<strong><a href=\"mailto:marroquin@bufetemarroquin.com\">marroquin@bufetemarroquin.com<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Constitutional Court declares unconstitutional and null the provisions that establish the rules for calculating the taxable base of the municipal capital gains tax.<\/p>\n","protected":false},"author":2,"featured_media":2780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-2814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Latest news regarding municipal capital gains. - Marroquin Abogados<\/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:\/\/marroquinabogados.com\/en\/new-municipal-capital-gains-november-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Latest news regarding municipal capital gains. - 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