{"id":6986,"date":"2021-11-16T16:35:12","date_gmt":"2021-11-16T16:35:12","guid":{"rendered":"https:\/\/perezdevargas.es\/?p=6986"},"modified":"2021-11-16T16:35:12","modified_gmt":"2021-11-16T16:35:12","slug":"recalcul-de-la-prime-municipale","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/","title":{"rendered":"RECALCUL DE LA PRIME MUNICIPALE"},"content":{"rendered":"

Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l’imp\u00f4t sur les plus-values.<\/strong><\/p>\n

Comme nous l’avons indiqu\u00e9 dans la note publi\u00e9e sur notre site web et sur les r\u00e9seaux sociaux, le 26 octobre, l’Assembl\u00e9e pl\u00e9ni\u00e8re de la Cour Constitutionnelle<\/strong> a d\u00e9clar\u00e9 l’inconstitutionnalit\u00e9 et la nullit\u00e9 des articles 107.1, deuxi\u00e8me alin\u00e9a, 107.2 A) et 107.4 du texte consolid\u00e9 de la loi sur les tr\u00e9sors locaux, faisant r\u00e9f\u00e9rence \u00e0 l’imp\u00f4t sur les plus-values municipales.<\/strong> La Cour pr\u00e9cise qu’en d\u00e9clarant les pr\u00e9ceptes pr\u00e9cit\u00e9s nuls et non avenus, ceux-ci sont expuls\u00e9s de l’ordre juridique et un vide r\u00e9glementaire subsiste en ce qui concerne la fixation de la base imposable de l’imp\u00f4t sur les plus-values. Cette circonstance emp\u00eache la liquidation, la v\u00e9rification, le recouvrement et la r\u00e9vision de cet imp\u00f4t local et, par cons\u00e9quent, son caract\u00e8re ex\u00e9cutoire. Toutefois, le Tribunal constitutionnel (ci-apr\u00e8s TC) rappelle qu’aucun recours ne peut \u00eatre form\u00e9 sur la base de l’arr\u00eat contre des r\u00e8glements qui n’ont pas \u00e9t\u00e9 contest\u00e9s et qui, par cons\u00e9quent, sont d\u00e9finitifs dans le cadre d’une proc\u00e9dure administrative ou qui, ayant \u00e9t\u00e9 contest\u00e9s, ont fait l’objet d’une d\u00e9cision juridictionnelle d\u00e9finitive.<\/p>\n

Le TC a \u00e9galement indiqu\u00e9 que \u00ab\u00a0c’est d\u00e9sormais le l\u00e9gislateur (et non cette Cour) qui, dans l’exercice de sa libert\u00e9 de configuration r\u00e9glementaire, doit proc\u00e9der aux modifications ou adaptations pertinentes du r\u00e9gime juridique de l’imp\u00f4t afin de le rendre conforme aux exigences de l’art. 31.1 CE, qui ont \u00e9t\u00e9 pr\u00e9cis\u00e9es dans toutes les d\u00e9cisions constitutionnelles relatives aux pr\u00e9ceptes juridiques d\u00e9sormais annul\u00e9s\u00a0\u00bb.<\/em><\/p>\n

Le 9 novembre, le d\u00e9cret-loi royal 26\/2021 (ci-apr\u00e8s RDley) a \u00e9t\u00e9 publi\u00e9 au Journal officiel de l’\u00c9tat (BOE), adaptant le texte r\u00e9vis\u00e9 de la loi r\u00e9gissant les tr\u00e9sors locaux \u00e0 la r\u00e9cente jurisprudence de la Cour constitutionnelle. En r\u00e9sum\u00e9, le Gouvernement comble le vide r\u00e9glementaire qui s’est cr\u00e9\u00e9 du fait de la nullit\u00e9 des pr\u00e9ceptes qui r\u00e9gissaient le calcul de la base imposable de l’imp\u00f4t communal sur les plus-values. En m\u00eame temps, il adapte ce calcul aux exigences constitutionnelles. Vous trouverez ci-dessous les aspects les plus pertinents de la RDley :<\/p>\n

– Il est express\u00e9ment indiqu\u00e9 qu’il n’y aura aucune obligation fiscale pour laquelle il est \u00e9tabli qu’il n’y a pas d’augmentation de valeur due \u00e0 une diff\u00e9rence entre la valeur du terrain \u00e0 la date du transfert et \u00e0 la date de l’acquisition. C’est l’int\u00e9ress\u00e9 qui doit prouver que la plus-value n’a pas eu lieu, en fournissant les actes de cession et d’acquisition (dans le cas d’une vente, il s’agit des actes d’achat et de vente). Toutefois, si la valeur du terrain a \u00e9t\u00e9 v\u00e9rifi\u00e9e par l’administration fiscale et que cette valeur v\u00e9rifi\u00e9e est sup\u00e9rieure au prix ou \u00e0 la valeur figurant dans les actes, c’est la valeur v\u00e9rifi\u00e9e qui sera utilis\u00e9e pour \u00e9tablir s’il y a eu ou non une augmentation de valeur.
\n– La loi RD tente d’am\u00e9liorer la technique du syst\u00e8me objectif de calcul de la base d’imposition (le pr\u00e9c\u00e9dent syst\u00e8me objectif de calcul a \u00e9t\u00e9 d\u00e9clar\u00e9 nul et non avenu par le TC car il n’y avait pas d’alternative \u00e0 celui-ci) en essayant de faire en sorte qu’il refl\u00e8te \u00e0 tout moment la r\u00e9alit\u00e9 du march\u00e9 immobilier. En outre, cette m\u00e9thode devient facultative (ce qui permet de surmonter l’exigence du CT), de sorte que le contribuable peut demander que la base imposable de la plus-value soit calcul\u00e9e en utilisant la diff\u00e9rence de valeur refl\u00e9t\u00e9e par le titre d’acquisition et le titre de transfert. Ainsi, par exemple, dans le cas d’un achat-vente, le contribuable peut choisir de demander que la plus-value soit calcul\u00e9e sur la base de la diff\u00e9rence entre le prix d’achat et le prix de vente, sans tenir compte des autres d\u00e9penses. De cette fa\u00e7on, tant que le prix de vente est inf\u00e9rieur au prix d’achat, aucune plus-value n’est g\u00e9n\u00e9r\u00e9e.
\n– Lorsque le calcul objectif est appliqu\u00e9, la valeur du terrain est multipli\u00e9e par des coefficients qui doivent \u00eatre approuv\u00e9s par les Conseils Municipaux respectifs, qui ne peuvent pas d\u00e9passer ceux indiqu\u00e9s \u00e0 l’article 107.4 (ces coefficients seront d’ailleurs ceux qui sont appliqu\u00e9s jusqu’\u00e0 ce que les Conseils Municipaux les approuvent). Les coefficients sont bas\u00e9s sur la p\u00e9riode de g\u00e9n\u00e9ration de la plus-value (permanence du bien dans la propri\u00e9t\u00e9 de l’assujetti). A son tour, la valeur du terrain est constitu\u00e9e par la valeur cadastrale. Il est indiqu\u00e9 que lorsque la valeur cadastrale est le r\u00e9sultat d’un rapport d’\u00e9valuation qui ne tient pas compte des modifications de la planification approuv\u00e9e apr\u00e8s l’approbation dudit rapport, l’imp\u00f4t peut \u00eatre provisoirement liquid\u00e9 en fonction de cette valeur. Dans ces cas, le r\u00e8glement d\u00e9finitif sera bas\u00e9 sur la valeur du terrain une fois qu’elle aura \u00e9t\u00e9 obtenue conform\u00e9ment aux proc\u00e9dures d’\u00e9valuation collective qui sont effectu\u00e9es, en se r\u00e9f\u00e9rant \u00e0 la date de la r\u00e9gularisation.
\n– En tant que nouveaut\u00e9, un coefficient est \u00e9tabli pour imposer les plus-values g\u00e9n\u00e9r\u00e9es en moins d’un an, c’est-\u00e0-dire celles qui se produisent lorsque moins d’un an s’est \u00e9coul\u00e9 entre la date d’acquisition et la date de cession.<\/p>\n

La RDley ne fait pas r\u00e9f\u00e9rence \u00e0 des situations pass\u00e9es, elle n’a donc pas d’effet r\u00e9troactif et ne s’applique qu’aux situations qui se pr\u00e9sentent dans le futur. Cela dit, il faut distinguer les sc\u00e9narios suivants :<\/p>\n

1.- Les transferts qui ont eu lieu avant le 26 octobre 2021 (date de l’arr\u00eat du TC). Dans ce cas, on peut distinguer deux situations :<\/p>\n

1.1.- Si le conseil communal a r\u00e9gl\u00e9 l’imp\u00f4t sur les plus-values et qu’il n’a pas \u00e9t\u00e9 contest\u00e9, il ne peut pas faire l’objet d’un recours sur la base de la d\u00e9cision du CT. De m\u00eame, dans les conseils locaux o\u00f9 il est g\u00e9r\u00e9 par auto\u00e9valuation, s’il a d\u00e9j\u00e0 \u00e9t\u00e9 pr\u00e9sent\u00e9, il ne sera pas non plus possible de le rectifier. Il convient toutefois de noter que certains experts fiscaux soutiennent qu’il est conseill\u00e9 de contester les auto-\u00e9valuations dans l’\u00e9ventualit\u00e9 o\u00f9 la Cour de justice de l’Union europ\u00e9enne y souscrirait \u00e0 l’avenir.<\/p>\n

1.2.- L’autre situation est que l’auto-\u00e9valuation n’a pas \u00e9t\u00e9 pr\u00e9sent\u00e9e ou n’a pas \u00e9t\u00e9 r\u00e9gl\u00e9e par le conseil local. Dans ces cas, il existe des doutes quant \u00e0 la position que l’administration fiscale peut adopter. En cas de r\u00e8glement de l’imp\u00f4t sur les plus-values, un appel pourrait \u00eatre envisag\u00e9 au motif qu’il a \u00e9t\u00e9 g\u00e9n\u00e9r\u00e9 \u00e0 un moment o\u00f9 la r\u00e9glementation existante a \u00e9t\u00e9 d\u00e9clar\u00e9e nulle et non avenue, et l’arr\u00eat du TC indique seulement qu’il ne sera pas r\u00e9troactif pour les r\u00e8glements devenus d\u00e9finitifs.<\/p>\n

Les transferts qui ont eu lieu entre le 26 octobre 2021 (date de la d\u00e9cision du TC) et le 9 novembre 2021 (date de publication du RDley).<\/p>\n

Dans ce cas, il ne semble y avoir aucun doute quant \u00e0 l’impossibilit\u00e9 de r\u00e9clamer l’imp\u00f4t sur les plus-values, \u00e9tant donn\u00e9 qu’il n’existe aucune r\u00e8gle de calcul des plus-values pour cette p\u00e9riode.<\/p>\n

Transferts intervenant apr\u00e8s le 10 novembre 2021.<\/p>\n

L’imp\u00f4t sur les plus-values sera pay\u00e9 conform\u00e9ment aux r\u00e8gles \u00e9tablies dans la RDley.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l’imp\u00f4t […]<\/p>\n","protected":false},"author":7,"featured_media":6958,"comment_status":"open","ping_status":"open","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":[301],"tags":[],"class_list":["post-6986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-dopinion"],"yoast_head":"\nRECALCUL DE LA PRIME MUNICIPALE | P\u00e9rez de Vargas<\/title>\n<meta name=\"description\" content=\"Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l'imp\u00f4t sur les plus-values.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RECALCUL DE LA PRIME MUNICIPALE | P\u00e9rez de Vargas\" \/>\n<meta property=\"og:description\" content=\"Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l'imp\u00f4t sur les plus-values.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/\" \/>\n<meta property=\"og:site_name\" content=\"P\u00e9rez de Vargas\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/perezdevargasabogados\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-11-16T16:35:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/perezdevargas.es\/wp-content\/uploads\/2021\/11\/nuevo-calculo-plusvalia-municipal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"334\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Jose Castellano Fernandez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jose Castellano Fernandez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/\"},\"author\":{\"name\":\"Jose Castellano Fernandez\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#\\\/schema\\\/person\\\/e4e1ac674354988ec8bbe4529b1c5bc1\"},\"headline\":\"RECALCUL DE LA PRIME MUNICIPALE\",\"datePublished\":\"2021-11-16T16:35:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/\"},\"wordCount\":1370,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/perezdevargas.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/nuevo-calculo-plusvalia-municipal.jpg\",\"articleSection\":[\"Articles d\u00b4opinion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/\",\"url\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/\",\"name\":\"RECALCUL DE LA PRIME MUNICIPALE | P\u00e9rez de Vargas\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/perezdevargas.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/nuevo-calculo-plusvalia-municipal.jpg\",\"datePublished\":\"2021-11-16T16:35:12+00:00\",\"description\":\"Le gouvernement approuve le d\u00e9cret-loi royal 26\\\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l'imp\u00f4t sur les plus-values.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#primaryimage\",\"url\":\"https:\\\/\\\/perezdevargas.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/nuevo-calculo-plusvalia-municipal.jpg\",\"contentUrl\":\"https:\\\/\\\/perezdevargas.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/nuevo-calculo-plusvalia-municipal.jpg\",\"width\":500,\"height\":334,\"caption\":\"plusvalia municipa\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/blog\\\/recalcul-de-la-prime-municipale\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"RECALCUL DE LA PRIME MUNICIPALE\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/\",\"name\":\"P\u00e9rez de Vargas\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#organization\",\"name\":\"P\u00e9rez de Vargas\",\"url\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/perezdevargas.es\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Diseno-sin-titulo-91-1.jpg\",\"contentUrl\":\"https:\\\/\\\/perezdevargas.es\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Diseno-sin-titulo-91-1.jpg\",\"width\":500,\"height\":500,\"caption\":\"P\u00e9rez de Vargas\"},\"image\":{\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/perezdevargasabogados\\\/\",\"https:\\\/\\\/www.instagram.com\\\/perezdevargasabogados\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/perezdevargas.es\\\/fr\\\/#\\\/schema\\\/person\\\/e4e1ac674354988ec8bbe4529b1c5bc1\",\"name\":\"Jose Castellano Fernandez\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g\",\"caption\":\"Jose Castellano Fernandez\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"RECALCUL DE LA PRIME MUNICIPALE | P\u00e9rez de Vargas","description":"Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l'imp\u00f4t sur les plus-values.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/","og_locale":"fr_FR","og_type":"article","og_title":"RECALCUL DE LA PRIME MUNICIPALE | P\u00e9rez de Vargas","og_description":"Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l'imp\u00f4t sur les plus-values.","og_url":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/","og_site_name":"P\u00e9rez de Vargas","article_publisher":"https:\/\/www.facebook.com\/perezdevargasabogados\/","article_published_time":"2021-11-16T16:35:12+00:00","og_image":[{"width":500,"height":334,"url":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2021\/11\/nuevo-calculo-plusvalia-municipal.jpg","type":"image\/jpeg"}],"author":"Jose Castellano Fernandez","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Jose Castellano Fernandez","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#article","isPartOf":{"@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/"},"author":{"name":"Jose Castellano Fernandez","@id":"https:\/\/perezdevargas.es\/fr\/#\/schema\/person\/e4e1ac674354988ec8bbe4529b1c5bc1"},"headline":"RECALCUL DE LA PRIME MUNICIPALE","datePublished":"2021-11-16T16:35:12+00:00","mainEntityOfPage":{"@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/"},"wordCount":1370,"commentCount":0,"publisher":{"@id":"https:\/\/perezdevargas.es\/fr\/#organization"},"image":{"@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#primaryimage"},"thumbnailUrl":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2021\/11\/nuevo-calculo-plusvalia-municipal.jpg","articleSection":["Articles d\u00b4opinion"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/","url":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/","name":"RECALCUL DE LA PRIME MUNICIPALE | P\u00e9rez de Vargas","isPartOf":{"@id":"https:\/\/perezdevargas.es\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#primaryimage"},"image":{"@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#primaryimage"},"thumbnailUrl":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2021\/11\/nuevo-calculo-plusvalia-municipal.jpg","datePublished":"2021-11-16T16:35:12+00:00","description":"Le gouvernement approuve le d\u00e9cret-loi royal 26\/2021 qui \u00e9tablit les nouvelles r\u00e8gles de calcul de la base imposable pour l'imp\u00f4t sur les plus-values.","breadcrumb":{"@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#primaryimage","url":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2021\/11\/nuevo-calculo-plusvalia-municipal.jpg","contentUrl":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2021\/11\/nuevo-calculo-plusvalia-municipal.jpg","width":500,"height":334,"caption":"plusvalia municipa"},{"@type":"BreadcrumbList","@id":"https:\/\/perezdevargas.es\/fr\/blog\/recalcul-de-la-prime-municipale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/perezdevargas.es\/fr\/"},{"@type":"ListItem","position":2,"name":"RECALCUL DE LA PRIME MUNICIPALE"}]},{"@type":"WebSite","@id":"https:\/\/perezdevargas.es\/fr\/#website","url":"https:\/\/perezdevargas.es\/fr\/","name":"P\u00e9rez de Vargas","description":"","publisher":{"@id":"https:\/\/perezdevargas.es\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/perezdevargas.es\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/perezdevargas.es\/fr\/#organization","name":"P\u00e9rez de Vargas","url":"https:\/\/perezdevargas.es\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/perezdevargas.es\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2025\/04\/Diseno-sin-titulo-91-1.jpg","contentUrl":"https:\/\/perezdevargas.es\/wp-content\/uploads\/2025\/04\/Diseno-sin-titulo-91-1.jpg","width":500,"height":500,"caption":"P\u00e9rez de Vargas"},"image":{"@id":"https:\/\/perezdevargas.es\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/perezdevargasabogados\/","https:\/\/www.instagram.com\/perezdevargasabogados\/"]},{"@type":"Person","@id":"https:\/\/perezdevargas.es\/fr\/#\/schema\/person\/e4e1ac674354988ec8bbe4529b1c5bc1","name":"Jose Castellano Fernandez","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d291efb688f2393d5ffd2c4adb34666a764b3dd0f5bc2e0fdb18927b565dd5db?s=96&d=mm&r=g","caption":"Jose Castellano Fernandez"}}]}},"_links":{"self":[{"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/posts\/6986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/comments?post=6986"}],"version-history":[{"count":1,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/posts\/6986\/revisions"}],"predecessor-version":[{"id":6987,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/posts\/6986\/revisions\/6987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/media\/6958"}],"wp:attachment":[{"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/media?parent=6986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/categories?post=6986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/perezdevargas.es\/fr\/wp-json\/wp\/v2\/tags?post=6986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}