{"id":640,"date":"2013-09-23T00:00:00","date_gmt":"2013-09-23T00:00:00","guid":{"rendered":"http:\/\/public.kiboserver.com\/perezdevargas\/nueva-linea-jurisprudencial-sobre-la-sujecion-al-impuesto-municipal-de-plusvalia-si-existe-un-incremento-real-del-valor-del-inmueble-transmitido\/"},"modified":"2019-07-10T10:09:47","modified_gmt":"2019-07-10T10:09:47","slug":"impuesto-municipal-plusvalia-incremento-real-valor-inmueble-transmitido","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/impuesto-municipal-plusvalia-incremento-real-valor-inmueble-transmitido\/","title":{"rendered":"Nueva l\u00ednea jurisprudencial sobre la no sujeci\u00f3n al impuesto municipal de plusval\u00eda, si no existe un incremento real del valor del inmueble transmitido."},"content":{"rendered":"<p>\u201cDistintos Juzgados y Tribunales de la jurisdicci\u00f3n Contencioso Administrativa declaran la no sujeci\u00f3n de una transmisi\u00f3n de un inmueble a la Plusval\u00eda Municipal si de dicha transmisi\u00f3n no se deduce un incremento real de valor del <a href=\"https:\/\/perezdevargas.es\/blog\/plusvalia-municipal-propiedad-transmision-bienes-inmuebles\/\">inmueble transmitido<\/a>.\u201d<\/p>\n<p><!--more--><\/p>\n<p>1.- A partir de marzo del a\u00f1o 2012, se han dictado varias resoluciones judiciales por distintos Juzgados y Tribunales de la jurisdicci\u00f3n Contencioso Administrativa que declaran la no sujeci\u00f3n de una transmisi\u00f3n de un inmueble al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (Plusval\u00eda Municipal) si de dicha transmisi\u00f3n no se deduce un incremento real de valor del inmueble transmitido.<\/p>\n<p>2.- La nueva l\u00ednea jurisprudencial (que a d\u00eda de hoy es escasa) declara que, en aquellos supuestos en los que el valor de un inmueble al momento de su transmisi\u00f3n es inferior al del valor del mismo al momento de su adquisici\u00f3n, no se produce el hecho imponible del tributo y, por ende, no hay sujeci\u00f3n al mismo. En efecto, el hecho imponible de los impuestos se define como el presupuesto que fija la Ley para configurar cada tributo y cuya realizaci\u00f3n origina el nacimiento de la obligaci\u00f3n tributaria. En el caso de la Plusval\u00eda Municipal, el \u201cpresupuesto que fija la ley\u201d como hecho imponible es el incremento de valor que experimenten los terrenos y se ponga de manifiesto a consecuencia de la transmisi\u00f3n de la propiedad de los mismos. Por tanto, cuando se acredite y pruebe que en el caso concreto no ha existido, en t\u00e9rminos econ\u00f3micos y reales, incremento de valor alguno, no podr\u00e1 exigirse el Impuesto de Plusval\u00eda Municipal, puesto que la transmisi\u00f3n en cuesti\u00f3n no estar\u00e1 sujeta al mismo.<\/p>\n<p>3.- Por otro lado, la misma jurisprudencia entiende que la base imponible del impuesto tambi\u00e9n debe estar constituida por el incremento real de valor de los terrenos, debiendo prevalecer \u00e9ste sobre lo que resulte de aplicaci\u00f3n de las reglas establecidas en la Ley de Haciendas Locales para la determinaci\u00f3n de dicha base imponible. De esta forma, cuando el incremento de valor producido sea inferior al que resulte de aplicar dichas normas, cabr\u00eda la posibilidad de acudir a una tasaci\u00f3n pericial contradictoria para acreditar la cuant\u00eda exacta del incremento que constituye la base imponible del impuesto.<\/p>\n<p>4.- La conclusi\u00f3n de esta nueva l\u00ednea jurisprudencial es la siguiente : No se puede gravar de forma ficticia, en concepto del Impuesto Municipal de Plus Val\u00eda, la transmisi\u00f3n de un inmueble de naturaleza urbana, cuando el incremento de valor del mismo entre su adquisici\u00f3n y posterior transmisi\u00f3n, es inexistente.<\/p>\n<p>Marbella, 23 de septiembre de 2013<\/p>\n<p>P\u00e9rez de Vargas Abogados.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cDistintos Juzgados y Tribunales de la jurisdicci\u00f3n Contencioso Administrativa declaran la no sujeci\u00f3n de una transmisi\u00f3n de un inmueble a [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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 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