{"id":78627,"date":"2021-11-24T15:11:25","date_gmt":"2021-11-24T15:11:25","guid":{"rendered":"https:\/\/www.asufin.com\/?p=78627"},"modified":"2022-03-09T20:58:24","modified_gmt":"2022-03-09T20:58:24","slug":"plusvalua-hi-ha-eines-juridiques-dins-de-la-normativa-fiscal-que-permeten-reobrir-el-cas","status":"publish","type":"post","link":"https:\/\/staging.asufin.com\/staging\/ca\/plusvalua-hi-ha-eines-juridiques-dins-de-la-normativa-fiscal-que-permeten-reobrir-el-cas\/","title":{"rendered":"PLUSV\u00c0LUA: Hi ha eines jur\u00eddiques dins de la normativa fiscal que permeten reobrir el cas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"78627\" class=\"elementor elementor-78627\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-efd766c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efd766c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8543b3\" data-id=\"f8543b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df2ed19 elementor-widget elementor-widget-text-editor\" data-id=\"df2ed19\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>El TC declara en la seva sent\u00e8ncia la inconstitucionalitat i nul\u00b7litat del sistema de c\u00e0lcul de la base imposable de l&#8217;impost de plusv\u00e0lua<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24de200 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24de200\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7edc4f0\" data-id=\"7edc4f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f296d55 elementor-widget elementor-widget-text-editor\" data-id=\"f296d55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Una vegada coneguda la sent\u00e8ncia del Tribunal Constitucional sobre la plusv\u00e0lua municipal, els nostres serveis jur\u00eddics <strong>estan estudiant les vies de reclamaci\u00f3 de les autoliquidacions efectuades en els \u00faltims quatre anys<\/strong> at\u00e8s que hi ha eines jur\u00eddiques dins de la normativa fiscal que permeten reobrir el cas.<br \/><br \/>En efecte, la normativa fiscal <strong>permet presentar una rectificaci\u00f3 de l&#8217;autoliquidaci\u00f3 o una declaraci\u00f3 complement\u00e0ria per a esmenar errors en perjudici de la Hisenda P\u00fablica.<\/strong> D&#8217;aquesta manera, s&#8217;obriria un nou procediment de reclamaci\u00f3 que l&#8217;Administraci\u00f3 estar\u00e0 obligada a respondre i, esperem, ho faci en benefici del contribuent que no va reclamar. \u201cNo ens sembla de rebut que el Tribunal Constitucional premi\u00ef als que sistem\u00e0ticament recorren el pagament d&#8217;impostos i castigui aquells ciutadans que confien que l&#8217;Administraci\u00f3 est\u00e0 cobrant correctament\u201d declara Patricia Su\u00e1rez, presidenta d&#8217;ASUFIN.<br \/><br \/>En tot cas, els efectes de la sent\u00e8ncia s\u00f3n immediats i quan es publiqui en el BOE, no es podr\u00e0 cobrar la plusv\u00e0lua en cap operaci\u00f3 de compravenda d&#8217;immobles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b8a8826 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8a8826\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e363e95\" data-id=\"e363e95\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c57f873 elementor-widget elementor-widget-text-editor\" data-id=\"c57f873\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><a href=\"https:\/\/staging.asufin.com\/staging\/tech\/eventos-formacion\/\" target=\"_blank\" rel=\"noopener\">El nostre Congr\u00e9s anual abordar\u00e0 el &#8216;boom&#8217; dels criptos i la sostenibilitat, registra&#8217;t aqu\u00ed<br \/><\/a><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abf8831 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abf8831\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c82c8f4\" data-id=\"c82c8f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5dd8d8 elementor-widget elementor-widget-text-editor\" data-id=\"a5dd8d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Des d&#8217;ASUFIN reiterem la injust\u00edcia que ha suposat <strong>haver mantingut fins a quatre anys l&#8217;impost de plusv\u00e0lua<\/strong> fins que el TC ha hagut d&#8217;intervenir i declarar la nul\u00b7litat d&#8217;un m\u00e8tode de c\u00e0lcul que ha afectat a tota mena d&#8217;operacions, tamb\u00e9 les minusvalideses, tan habituals per la crisi del ma\u00f3 de la d\u00e8cada anterior.\u00a0<br \/><br \/>D&#8217;altra banda, la no retroactivitat que incorpora la sent\u00e8ncia del TC, confirmada en el dia d&#8217;avui, \u00e9s inadmissible i <strong>podria ser tombada per Europa<\/strong>, com ja va succeir amb la fallada del Suprem relatiu a la cl\u00e0usula sol.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El TC declara en la seva sent\u00e8ncia la inconstitucionalitat i nul\u00b7litat del sistema de c\u00e0lcul de la base imposable de l&#8217;impost de plusv\u00e0lua Una vegada coneguda la sent\u00e8ncia del Tribunal Constitucional sobre la plusv\u00e0lua municipal, els nostres serveis jur\u00eddics estan estudiant les vies de reclamaci\u00f3 de les autoliquidacions efectuades en els \u00faltims quatre anys at\u00e8s [&hellip;]<\/p>\n","protected":false},"author":279,"featured_media":76465,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3278,3279,6941,7309],"tags":[],"class_list":["post-78627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asufin-comunicats-cat","category-asufin-destacat-cat","category-plusvalues-cat","category-tc-cat"],"acf":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/staging.asufin.com\/staging\/wp-content\/uploads\/2021\/11\/El-TC-hace-pu%CC%81blica-la-sentencia-de-plusvali%CC%81a-scaled.jpeg?fit=2560%2C1709&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/peayLa-ksb","jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts\/78627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/users\/279"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/comments?post=78627"}],"version-history":[{"count":10,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts\/78627\/revisions"}],"predecessor-version":[{"id":89564,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/posts\/78627\/revisions\/89564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/media\/76465"}],"wp:attachment":[{"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/media?parent=78627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/categories?post=78627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.asufin.com\/staging\/wp-json\/wp\/v2\/tags?post=78627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}