{"id":15434,"date":"2023-04-18T16:23:54","date_gmt":"2023-04-18T14:23:54","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=15434"},"modified":"2023-04-18T16:25:48","modified_gmt":"2023-04-18T14:25:48","slug":"minorizacion_catastral","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/minorizacion_catastral\/","title":{"rendered":"\u00bfLa minoraci\u00f3n del valor catastral de un inmueble tiene efectos retroactivos?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"1280\" height=\"854\" title=\"habitatge\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge.jpg\" alt class=\"img-responsive wp-image-15439\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge-200x133.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge-400x267.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge-600x400.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge-800x534.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge-1200x801.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/04\/habitatge.jpg 1280w\" sizes=\"(max-width: 640px) 100vw, 1280px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>\u00bfLa minoraci\u00f3n del valor catastral de un inmueble tiene efectos retroactivos?<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">18\/04\/2023<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>Resulta habitual que los datos de los bienes inmuebles que constan en el catastro no correspondan con la realidad inmobiliaria. Estas discrepancias pueden afectar al valor catastral y en consecuencia tambi\u00e9n puede tener incidencia sobre el importe del IBI (impuesto de bienes inmuebles). Por este motivo existe el procedimiento de subsanaci\u00f3n de discrepancias y rectificaci\u00f3n del art\u00edculo 18 del Texto Refundido de la Ley del Catastro Inmobiliario) mediante el cual se acuerda la alteraci\u00f3n de la descripci\u00f3n catastral.<\/p>\n<p><strong>\u00bfA partir de qu\u00e9 momento tiene efectos la alteraci\u00f3n de la descripci\u00f3n catastral?<\/strong><br \/>\nPues bien, la sentencia del Tribunal Supremo de 16 de noviembre de 2022 analiza si tiene efectos retroactivos un acuerdo de alteraci\u00f3n de descripci\u00f3n catastral adoptado en un procedimiento de subsanaci\u00f3n de discrepancias y rectificaci\u00f3n del art 18 TRLCI (Texto Refundido de la Ley del Catastro Inmobiliario).<\/p>\n<p>El Tribunal determina que en caso de alteraci\u00f3n de la descripci\u00f3n catastral del inmueble que determina una minoraci\u00f3n del valor catastral, derivado de la falta de concordancia existente entre la descripci\u00f3n catastral de bien y la realidad inmobiliaria, s\u00f3lo tiene efectos hacia el futuro, es decir, tendr\u00e1 efectos al d\u00eda siguiente de dictarse el acuerdo de alteraci\u00f3n catastral. Por tanto, no se podr\u00e1 solicitar la minoraci\u00f3n del valor catastral con efectos retroactivos y en consecuencia, el importe del IBI abonado de anualidades anteriores tampoco se ver\u00e1 afectado por esta alteraci\u00f3n.<\/p>\n<p>Con todo, recuerde que en caso de que no corresponda los datos de un inmueble que constan en el Catastro con la realidad puede dirigirse a <strong>Cud\u00f3s Consultors<\/strong>, ya que le asesoraremos con la m\u00e1xima seguridad y garant\u00eda para iniciar los tr\u00e1mites correspondientes.<\/p>\n<p><strong>Elisa Estrada Villas<\/strong><br \/>\nAbogada del Departamento de Derecho P\u00fablico de Cud\u00f3s Consultors<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":15439,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85,94],"tags":[],"class_list":["post-15434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en","category-inmobiliaria-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/15434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/comments?post=15434"}],"version-history":[{"count":3,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/15434\/revisions"}],"predecessor-version":[{"id":15451,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/15434\/revisions\/15451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/15439"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=15434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=15434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=15434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}