{"id":15172,"date":"2025-11-06T14:53:37","date_gmt":"2025-11-06T13:53:37","guid":{"rendered":"https:\/\/araujobenetti.com\/alerta-sentencia-del-tribunal-constitucional-182-2021-de-data-26-d-octubre-de-2021-sobre-l-impost-de-plusvalia-municipal\/"},"modified":"2026-06-17T13:44:32","modified_gmt":"2026-06-17T11:44:32","slug":"alerta-sentencia-del-tribunal-constitucional-182-2021-de-data-26-d-octubre-de-2021-sobre-l-impost-de-plusvalia-municipal","status":"publish","type":"post","link":"https:\/\/araujobenetti.com\/ca\/alerta-sentencia-del-tribunal-constitucional-182-2021-de-data-26-d-octubre-de-2021-sobre-l-impost-de-plusvalia-municipal\/","title":{"rendered":"ALERTA SENT\u00c8NCIA DEL TRIBUNAL CONSTITUCIONAL 182\/2021, DE DATA 26 D’OCTUBRE DE 2021, SOBRE L’IMPOST DE PLUSVALIA MUNICIPAL"},"content":{"rendered":"

El passat 3 de novembre s’ha publicat el text integral de la Sent\u00e8ncia del Tribunal Constitucional 182\/2021, de data 26 d’octubre de 2021, per mitj\u00e0 de la qual s’ha declarat la inconstitucionalitat dels articles 107.1, segon par\u00e0graf, 107.2.a) i 107.0 del del Reial Decret Leg. s’aprova el text ref\u00f3s de la Llei reguladora de les hisendes locals (d’ara endavant, \u201cTRLHL<\/strong>\u201d), en qu\u00e8 es regulava el sistema objectiu de c\u00e0lcul de la base imposable de l’Impost sobre l’Increment del Valor dels Terrenys de Naturalesa Urbana (d’ara endavant, \u201cIIVITNU<\/strong>\u201d), conegut tamb\u00e9 com a Impost de Plusv\u00e0lua Municipal \u201cper contravenir injustificadament el principi de capacitat econ\u00f2mica com a criteri de la imposici\u00f3<\/em>\u201d.<\/p>\n

Noteu, en aquest sentit, que el Tribunal Constitucional ja s’havia pronunciat sobre la constitucionalitat de la normativa que regula aquest impost en dues ocasions anteriors. En efecte, d’una banda, la Sent\u00e8ncia 59\/2017, de data 11 de maig de 2017, va declarar inconstitucionals i nuls els articles 107.1, 107.2.a) i 110.4, del TRLHL, per\u00f2 \u00fanicament en la mesura que sotmeten a tributaci\u00f3 situacions d’inexist\u00e8ncia d’increments; de l’altra, la Sent\u00e8ncia 126\/2019, de data 31 d’octubre del 2019, va declarar tamb\u00e9 inconstitucional l’article 107.4 del mateix text, respecte dels casos en qu\u00e8 la quota a satisfer sigui superior a l’increment patrimonial realment obtingut pel contribuent.<\/p>\n

En definitiva, en els pronunciaments anteriors, el Tribunal Constitucional s’havia pronunciat primer sobre els sup\u00f2sits en qu\u00e8 no existia un increment de valor (una plusv\u00e0lua) i, posteriorment, sobre els sup\u00f2sits en qu\u00e8 s\u00ed que existia aquest increment de valor, per\u00f2 arran del sistema objectiu de c\u00e0lcul de la base imposable la quota a satisfer resultava superior a aquest increment patrimonial.<\/p>\n

En canvi, en aquesta Sent\u00e8ncia l’objecte del de la q\u00fcesti\u00f3 abasta un altre tipus de sup\u00f2sits, no inclosos en els analitzats en els pronunciaments anteriors, aix\u00f2 \u00e9s els sup\u00f2sits en qu\u00e8 l’increment de valor, que existeix, \u00e9s inferior al calculatope legis<\/em>com a base imposable, i la quota tribut\u00e0ria consumeix, sense esgotar, una part significativa daquest increment real.<\/p>\n

B\u00e9, en aquest sentit, la conclusi\u00f3 a qu\u00e8 arriba el Tribunal Constitucional \u00e9s que \u201cel manteniment de l’actual sistema objectiu i obligatori de determinaci\u00f3 de la base imposable, perqu\u00e8 \u00e9s ali\u00e8 a la realitat del mercat immobiliari i de la crisi econ\u00f2mica i, per tant, al marge de la capacitat econ\u00f2mica gravada per l’impost i demostrada pel contribuent, vulnera el principi de capacitat econ\u00f2mica com a criteri d’imposici\u00f3<\/em>\u201d. <\/p>\n

Per aquestes raons, la Sent\u00e8ncia, estimant la q\u00fcesti\u00f3 d’inconstitucionalitat promoguda, declara la inconstitucionalitat i la nul\u00b7litat dels preceptes ressenyats supra i, en definitiva, del sistema objectiu de c\u00e0lcul de la base imposable de l’impost de plusv\u00e0lua.<\/p>\n

Noteu, a aquest efecte, que la decisi\u00f3 d’aquesta Sent\u00e8ncia suposa l’expulsi\u00f3 de l’ordenament jur\u00eddic dels arts. 107.1, segon par\u00e0graf, 107.2.a) i 107.4 TRLHL, deixant, com es reconeix a la pr\u00f2pia Sent\u00e8ncia, \u201cun buit normatiu sobre la determinaci\u00f3 de la base imposable que impedeix la liquidaci\u00f3, la comprovaci\u00f3, la recaptaci\u00f3 i la revisi\u00f3 d’aquest tribut local i, per tant, la seva exigibilitat<\/em>\u201d.<\/p>\n

En aquest sentit, si b\u00e9 s’ha publicat al Butllet\u00ed Oficial de l’Estat (d’ara endavant, \u201cBOE<\/strong>\u201d), en data 9 de novembre, el Reial decret llei 26\/2021, de 8 de novembre, pel qual s’adapta el text ref\u00f3s de la Llei Reguladora de les Hisendes Locals, aprovat pel Reial Decret Legislatiu 2\/2004, de 5 de mar\u00e7, a la recent jurisprud\u00e8ncia del Tribunal Constitucional respecte de l’Impost sobre l’Impost sobre l’Impost sobre l’ImpostRDL 26\/2021<\/strong>\u201d), aquesta disposici\u00f3 no \u00e9s retroactiva, entrant en vigor l’endem\u00e0 de la seva publicaci\u00f3 al BOE (\u00e9s a dir, el 10 de novembre de 2021): per tant, pel que fa a les transmissions patrimonials efectuades entre el 26 d’octubre i el 10 de novembre de 2021, el tribut seria en principi inexigible. els pot aplicar retroactivament una normativa no retroactiva. No obstant aix\u00f2, aquesta conclusi\u00f3 es podria veure matisada per la circumst\u00e0ncia que, en puritat, les Sent\u00e8ncies del Tribunal Constitucional tenen valor de cosa jutjada, vinculen tots els poders p\u00fablics i produeixen efectes generals des de la data de la seva publicaci\u00f3 al BOE, mentre que, a data d’avui, la Sent\u00e8nciade qua<\/em>encara no ha estat publicada al BOE.<\/p>\n

En canvi, pel que fa a les transmissions patrimonials realitzades amb anterioritat al 26 d’octubre de 2021, en relaci\u00f3 amb les quals ja s’haguessin generat liquidacions (provisionals o definitives) o autoliquidacions, al marge de la fermesa de les mateixes, el mateix Tribunal Constitucional exclou en principi la possibilitat que puguin ser anul\u00b7lades o modificadesno es poden considerar situacions susceptibles de ser revisades amb fonament en aquesta sent\u00e8ncia aquelles obligacions tribut\u00e0ries meritades per aquest impost que, a la data de dictar-se, hagin estat decidides definitivament mitjan\u00e7ant sent\u00e8ncia amb for\u00e7a de cosa jutjada o mitjan\u00e7ant resoluci\u00f3 administrativa ferma.A aquests efectes exclusius, tamb\u00e9 tenen la consideraci\u00f3 de situacions consolidades (i) les liquidacions provisionals o definitives que no hagin estat impugnades a la data de dictar-se aquesta sent\u00e8ncia i (ii) les autoliquidacions la rectificaci\u00f3 de les quals no hagi estat sol\u00b7licitada ex art. 120.3 LGT a aquesta data<\/u><\/em>\u201d.<\/p>\n

***<\/p>\n

El contingut de la present Alerta t\u00e9 car\u00e0cter merament informatiu. Qualsevol decisi\u00f3 o actuaci\u00f3 basada en el contingut haur\u00e0 de ser objecte de ladequat assessorament professional.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

El passat 3 de novembre s’ha publicat el text integral de la Sent\u00e8ncia del Tribunal Constitucional 182\/2021, de data 26 d’octubre de 2021, per mitj\u00e0 de la qual s’ha declarat la inconstitucionalitat dels articles 107.1, segon par\u00e0graf, 107.2.a) i 107.0 del del Reial Decret Leg. s’aprova el text ref\u00f3s de la Llei reguladora de les […]<\/p>\n","protected":false},"author":1,"featured_media":15533,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[138],"tags":[],"class_list":["post-15172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"acf":[],"yoast_head":"\nALERTA SENT\u00c8NCIA DEL TRIBUNAL CONSTITUCIONAL 182\/2021, DE DATA 26<\/title>\n<meta name=\"description\" content=\"El passat 3 de novembre s'ha publicat el text integral de la Sent\u00e8ncia del Tribunal Constitucional 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