{"id":97336,"date":"2025-04-09T10:17:50","date_gmt":"2025-04-09T09:17:50","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/plusvalia-municipal-motivos-para-anular-la-liquidacion-segun-el-tribunal-constitucional\/"},"modified":"2025-04-09T10:17:50","modified_gmt":"2025-04-09T09:17:50","slug":"plusvalia-municipal-motivos-para-anular-la-liquidacion-segun-el-tribunal-constitucional","status":"publish","type":"post","link":"https:\/\/helloproject.es\/vigilancia\/plusvalia-municipal-motivos-para-anular-la-liquidacion-segun-el-tribunal-constitucional\/","title":{"rendered":"Plusval\u00eda Municipal: Motivos para anular la liquidaci\u00f3n, seg\u00fan el Tribunal Constitucional"},"content":{"rendered":"<p><span class=\"large\">La Plusval\u00eda Municipal es un impuesto que grava la transmisi\u00f3n de inmuebles urbanos, ya sea por compraventa, herencia o donaci\u00f3n. Sin embargo, <strong>su aplicaci\u00f3n puede anularse en determinados casos,<\/strong> debido a sentencias del Tribunal Constitucional que han declarado inconstitucionales algunos de sus elementos. A continuaci\u00f3n, te explicamos cu\u00e1ndo es posible recurrir una liquidaci\u00f3n.<\/span><\/p>\n<h2>V\u00edas de optimizaci\u00f3n de la Plusval\u00eda Municipal v\u00e1lidas para el Tribunal Constitucional<\/h2>\n<p>Tras la sentencia del <strong>STC 59\/2017, de 11 de mayo 2017<\/strong> y la <strong>STC 182\/2021, de 26 de octubre<\/strong> y las posteriores interpretaciones que ha llevado el Tribunal Supremo de dicha sentencia, entre otras la <strong>STS 250\/2023, de 15 de febrero y STS 943\/2023, de 13 de junio<\/strong>, actualmente podemos destacar las siguientes v\u00edas de optimizaci\u00f3n del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana:<\/p>\n<ul>\n<li><strong>Venta o transmisi\u00f3n sin ganancia patrimonial<br \/>\n<\/strong>Si el vendedor <strong>no obtuvo beneficio<\/strong> en la transmisi\u00f3n del inmueble, es decir, lo vendi\u00f3 por un precio inferior al de compra. Se puede anular la liquidaci\u00f3n tributaria, tal y como se recoge en las sentencias <strong>STC 59\/2017, de 11 de mayo<\/strong> y STS<strong> 1163\/2018, de 9 de julio<\/strong>. Incluso en el caso de liquidaciones firmes, es posible plantear un supuesto de nulidad de pleno derecho, dentro del art\u00edculo 217. G de la Ley 58\/2003, de 17 de diciembre, General Tributaria, tal y como se estable el <strong>STS 2020\/2024, de 19 de diciembre.<\/strong><\/li>\n<li><strong>C\u00e1lculo incorrecto o confiscatorio. La sentencia del <\/strong>STC<strong> 126\/2019, de 31 de octubre<br \/>\n<\/strong>Proh\u00edbe que se liquide la plusval\u00eda si el impuesto supera la ganancia obtenida. Respecto a las liquidaciones tributarias firmes, es de esperar que el TS admita que se puede plantear un supuesto de nulidad de pleno derecho para estos casos, de la misma manera que lo ha hecho para el caso de las p\u00e9rdidas patrimoniales en la transmisi\u00f3n.<\/li>\n<li><strong>Actualizaci\u00f3n de coeficientes<\/strong><br \/>\nSi el Real Decreto que fija los coeficientes para calcular la base liquidable de la plusval\u00eda municipal a\u00fan no ha sido convalidado, los Ayuntamientos no deber\u00edan aplicarlos. De hacerlo, la liquidaci\u00f3n podr\u00eda ser anulada.<\/li>\n<li><strong>Revisar el valor catastral del suelo<br \/>\n<\/strong>Es posible solicitar la devoluci\u00f3n de ingresos indebidos si el valor catastral del suelo, que sirve de base para calcular la plusval\u00eda municipal, es incorrecto. El Tribunal Supremo lo ha confirmado en su Sentencia 1753\/2023, de 21 de diciembre de 2023, siempre que no haya prescrito el plazo legal.<\/li>\n<li><strong>Inexistencia de acuerdo impositivo al aprobar la ordenanza fiscal<\/strong><br \/>\nYa que algunos ayuntamientos no lo tienen establecido y es un requisito esencial, previo a la aprobaci\u00f3n de la ordenanza fiscal. Tal y como indica el TS en la sentencia <strong>718\/2024 de 26 de abril del 2024, la falta de acuerdo <\/strong>podr\u00eda llevar a que se anular la liquidaci\u00f3n.<\/li>\n<li><strong>Ausencia de tribunal econ\u00f3mico administrativo especializado<br \/>\n<\/strong>Algunos grandes municipios no cuentan con un tribunal econ\u00f3mico-administrativo, como exige la ley. Esto obliga al contribuyente a ir directamente a los tribunales si no est\u00e1 conforme con una liquidaci\u00f3n, sin pasar por una v\u00eda administrativa previa. Esta falta podr\u00eda ser causa de anulaci\u00f3n de la liquidaci\u00f3n tributaria.<strong><br \/>\n<\/strong><\/li>\n<\/ul>\n<h3>Anulaci\u00f3n en el \u00e1mbito foral<\/h3>\n<p>En el \u00e1mbito foral se puede plantear, la nulidad de la determinaci\u00f3n de base imponible que es art\u00edculo. 4.1, segundo p\u00e1rrafo, 4.2.a) y 4.3 de la Norma Foral 8\/1989, de 30 de junio de Bizkaia, del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana es inconstitucional, ya que vulnera \u201cel principio de capacidad econ\u00f3mica como criterio de imposici\u00f3n\u201d (art. 31.1 CE) . Al igual que ocurri\u00f3, en el caso de Guip\u00fazcoa, con la sentencia TC <strong>N.\u00ba 46\/2024 de fecha 12 de marzo del 2024.<\/strong><\/p>\n<hr \/>\n<p>Para <strong><a href=\"https:\/\/www.linkedin.com\/in\/david-garcia-vazquez-183502147\/\">David Garc\u00eda V\u00e1zquez<\/a>, Senior Tax Manager de Property de Ayming, <\/strong>especializado en impuestos locales:<\/p>\n<blockquote>\n<p>\u00abEn estos momentos, es fundamental contar con un asesoramiento completo y actualizado, sobre los distintos movimientos de tribunales como el Supremo o el Constitucional, que puedan afectar a la Plusval\u00eda Municipal y otros tributos a debate. Nuestra experiencia nos muestra que <strong>comenzar cuanto antes a estudiar un caso concreto, permite a organizaciones y particulares contar con m\u00e1s recursos a la hora de reclamar\u201d.<\/strong><\/p>\n<\/blockquote>\n<hr \/>\n<h4>\u00bfC\u00f3mo te ayudamos?<\/h4>\n<p>Desde Ayming consideramos esencial realizar un an\u00e1lisis exhaustivo de la situaci\u00f3n de cada caso y el r\u00e9gimen de declaraciones territoriales a las que est\u00e1 sometida, especialmente, si la liquidaci\u00f3n de la plusval\u00eda compraventa est\u00e1 en firme o no. Es necesario se\u00f1alar que el procedimiento de reclamaci\u00f3n puede cambiar seg\u00fan el sujeto, pues a t\u00edtulo particular o empresarial, el procedimiento cambia. Cons\u00faltanos para m\u00e1s informaci\u00f3n.<\/p>\n<div class=\"gf_browser_unknown gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_heading\">\n<h3 class=\"gform_title\">\u00a1Deja tus datos y te lo contamos todo!<\/h3>\n<p class=\"gform_description\">Te ayudamos a saber si puedes optar a esta ayuda y, si s\u00ed, te ayudamos con la gesti\u00f3n y te acompa\u00f1amos en el proceso.<\/p>\n<\/div>\n<div class=\"gform-body gform_body\">\n<ul class=\"gform_fields top_label form_sublabel_below description_below validation_below\">\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_11\"><label class=\"gfield_label gform-field-label\" for=\"input_9_11\">Nombre<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_12\"><label class=\"gfield_label gform-field-label\" for=\"input_9_12\">Apellidos<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-email gfield--input-type-email gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_2\"><label class=\"gfield_label gform-field-label\" for=\"input_9_2\">Email<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_email\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_13\"><label class=\"gfield_label gform-field-label\" for=\"input_9_13\">Empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-phone gfield--input-type-phone gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_3\"><label class=\"gfield_label gform-field-label\" for=\"input_9_3\">Tel\u00e9fono<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_phone\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-textarea gfield--input-type-textarea gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_26\"><label class=\"gfield_label gform-field-label\" for=\"input_9_26\">Breve descripci\u00f3n del proyecto<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_textarea\"><textarea name=\"input_26\" class=\"textarea large\" rows=\"10\" cols=\"50\"><\/textarea><\/div>\n<\/li>\n<li class=\"gfield gfield--type-number gfield--input-type-number gfield--width-full field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_25\"><label class=\"gfield_label gform-field-label\" for=\"input_9_25\">Inversi\u00f3n aproximada en el proyecto<\/label>\n<div class=\"ginput_container ginput_container_number\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_6\"><label class=\"gfield_label gform-field-label gfield_label_before_complex\">Consentimiento<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_consent\"> <label class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for=\"input_9_6_1\">Acepto que Ayming utilice mis datos para enviarme informaci\u00f3n sobre sus servicios<\/label><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_16\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_19\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_20\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_21\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\" data-js-reload=\"field_9_22\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"gform-footer gform_footer top_label\">\n<p>Consulta nuestra Pol\u00edtica de Privacidad y T\u00e9rminos y Condiciones al final de esta p\u00e1gina.<\/p>\n<\/div>\n<\/div>\n<p>The post <a href=\"https:\/\/www.ayming.es\/insights-y-noticias\/noticias\/empresas-plusvalia-municipal-tribunal-consitucional\/\">Plusval\u00eda Municipal: Motivos para anular la liquidaci\u00f3n, seg\u00fan el Tribunal Constitucional<\/a> appeared first on <a href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Plusval\u00eda Municipal es un impuesto que grava la transmisi\u00f3n de inmuebles urbanos, ya sea por compraventa, herencia o donaci\u00f3n. Sin embargo, su aplicaci\u00f3n puede anularse en determinados casos, debido a sentencias del Tribunal Constitucional que han declarado inconstitucionales algunos de sus elementos. A continuaci\u00f3n, te explicamos cu\u00e1ndo es posible recurrir una liquidaci\u00f3n. V\u00edas de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"","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":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-97336","post","type-post","status-publish","format-standard","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.9 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Plusval\u00eda Municipal: Motivos para anular la liquidaci\u00f3n, seg\u00fan el Tribunal Constitucional - bip4ex<\/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:\/\/helloproject.es\/vigilancia\/plusvalia-municipal-motivos-para-anular-la-liquidacion-segun-el-tribunal-constitucional\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plusval\u00eda Municipal: Motivos para anular la liquidaci\u00f3n, seg\u00fan el Tribunal Constitucional\" \/>\n<meta property=\"og:description\" content=\"La Plusval\u00eda Municipal es un impuesto que grava la transmisi\u00f3n de inmuebles urbanos, ya sea por compraventa, herencia o donaci\u00f3n. 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