{"id":1521,"date":"2021-10-05T16:10:13","date_gmt":"2021-10-05T14:10:13","guid":{"rendered":"https:\/\/ruaabogados.es\/?p=1521"},"modified":"2025-07-29T16:11:10","modified_gmt":"2025-07-29T14:11:10","slug":"el-tribunal-constitucional-tumba-la-plusvalia-municipal","status":"publish","type":"post","link":"https:\/\/ruaabogados.es\/en\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/","title":{"rendered":"El Tribunal Constitucional tumba la plusval\u00eda municipal."},"content":{"rendered":"<p>La semana pasada hemos conocido la Sentencia del Tribunal Constitucional de 26 de octubre de 2021, declara ilegal el impuesto de plusval\u00eda que cobran los Ayuntamientos y declara nulo el art\u00edculo 107.1, el art\u00edculo 107.2 A y el art\u00edculo 107.4 del Real Decreto Legislativo 2\/2004 por el que se aprobaba la Ley Reguladora de las Haciendas Locales.<\/p>\n<p><strong>Entonces, \u00bfqui\u00e9n puede solicitar la devoluci\u00f3n de la plusval\u00eda?<\/strong><\/p>\n<p>Puedes solicitar la devoluci\u00f3n de la plusval\u00eda aquellos que hayan realizado su autoliquidaci\u00f3n en los \u00faltimos cuatro a\u00f1os. Este es el periodo de tiempo que la LGT determina para que la Administraci\u00f3n pueda revisar la autoliquidaci\u00f3n remitida.<\/p>\n<p>Tambi\u00e9n pueden reclamar aquellas personas cuya plusval\u00eda la haya liquidado el Ayuntamiento, siempre y cuando, todav\u00eda no se han cerrado su valoraci\u00f3n. Por el contrario, si ya es firme, el obligado tributario solo dispone de un mes para presentar su reclamaci\u00f3n.<\/p>\n<p><strong>Despu\u00e9s de la sentencia del Tribunal Constitucional, \u00bftengo que pagar la plusval\u00eda?<\/strong><\/p>\n<p>No, con la declaraci\u00f3n de inconstitucionalidad y nulidad de los art\u00edculos del TRLHL se ha creado un vac\u00edo normativo que impide la liquidaci\u00f3n, comprobaci\u00f3n, recaudaci\u00f3n y revisi\u00f3n de este tributo local.<\/p>\n<p><strong>\u00bfQu\u00e9 va a pasar ahora con el impuesto?<\/strong><\/p>\n<p>Ahora el legislador debe realizar las modificaciones o adaptaciones pertinentes para adecuarlo a las exigencias del art\u00edculo 31 de la CE puestas de manifiesto en todos los pronunciamientos del TC.<\/p>\n<p>No obstante, debemos esperar a conocer la sentencia completa para poner analizar el alcance concreto de la misma y determinar de forma concreta, como puede afectar la misma a cada uno de los contribuyentes de la plusval\u00eda.<\/p>","protected":false},"excerpt":{"rendered":"<p>La semana pasada hemos conocido la Sentencia del Tribunal Constitucional de 26 de octubre de 2021, declara ilegal el impuesto de plusval\u00eda que cobran los Ayuntamientos y declara nulo el art\u00edculo 107.1, el art\u00edculo 107.2 A y el art\u00edculo 107.4 del Real Decreto Legislativo 2\/2004 por el que se aprobaba la Ley Reguladora de las Haciendas Locales.<\/p>\n<p>Entonces, \u00bfqui\u00e9n puede solicitar la devoluci\u00f3n de la plusval\u00eda?<\/p>","protected":false},"author":1,"featured_media":1523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[177,179,180,178],"class_list":["post-1521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-impuesto","tag-liquidacion","tag-nulidad","tag-plusvalia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El Tribunal Constitucional tumba la plusval\u00eda municipal. - R\u00faa 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:\/\/ruaabogados.es\/en\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Constitucional tumba la plusval\u00eda municipal. - R\u00faa Abogados\" \/>\n<meta property=\"og:description\" content=\"La semana pasada hemos conocido la Sentencia del Tribunal Constitucional de 26 de octubre de 2021, declara ilegal el impuesto de plusval\u00eda que cobran los Ayuntamientos y declara nulo el art\u00edculo 107.1, el art\u00edculo 107.2 A y el art\u00edculo 107.4 del Real Decreto Legislativo 2\/2004 por el que se aprobaba la Ley Reguladora de las Haciendas Locales.  Entonces, \u00bfqui\u00e9n puede solicitar la devoluci\u00f3n de la plusval\u00eda?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ruaabogados.es\/en\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/\" \/>\n<meta property=\"og:site_name\" content=\"R\u00faa Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-05T14:10:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-29T14:11:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ruaabogados.es\/wp-content\/uploads\/ruaabogados_blog_plusvalia_sentencia_contitucional.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"848\" \/>\n\t<meta property=\"og:image:height\" content=\"477\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/ruaabogados.es\/#\/schema\/person\/bb9f2c95480d98399e81cec71f5ec98f\"},\"headline\":\"El Tribunal Constitucional tumba la plusval\u00eda municipal.\",\"datePublished\":\"2021-10-05T14:10:13+00:00\",\"dateModified\":\"2025-07-29T14:11:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/\"},\"wordCount\":292,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/ruaabogados.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ruaabogados.es\/wp-content\/uploads\/ruaabogados_blog_plusvalia_sentencia_contitucional.jpg\",\"keywords\":[\"impuesto\",\"liquidaci\u00f3n\",\"nulidad\",\"plusval\u00eda\"],\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/\",\"url\":\"https:\/\/ruaabogados.es\/el-tribunal-constitucional-tumba-la-plusvalia-municipal\/\",\"name\":\"El Tribunal Constitucional tumba la plusval\u00eda municipal. - 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