{"id":15686,"date":"2023-05-23T10:26:23","date_gmt":"2023-05-23T08:26:23","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=15686"},"modified":"2023-05-23T10:26:23","modified_gmt":"2023-05-23T08:26:23","slug":"parking","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/parking\/","title":{"rendered":"El Tribunal Supremo rebaja el IBI de los parkings y trasteros en determinados supuestos"},"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=\"853\" title=\"parquing\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing.jpg\" alt class=\"img-responsive wp-image-15691\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing-200x133.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing-400x267.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing-600x400.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing-800x533.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing-1200x800.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/parquing.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>El Tribunal Supremo rebaja el IBI de los parkings y trasteros en determinados supuestos<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">23\/05\/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>La Ley de Haciendas Locales habilita a los ayuntamientos para establecer unos tipos de grav\u00e1menes diferenciados del Impuesto de Bienes Inmuebles atendiendo a los usos establecidos en la normativa catastral para la valoraci\u00f3n de las construcciones. Estos tipos s\u00f3lo pueden aplicarse, como m\u00e1ximo, al 10% de los bienes inmuebles urbanos del t\u00e9rmino municipal que, para cada uso, tengan mayor valor catastral.<\/p>\n<p>Los usos que en concreto permiten establecer este tipo de grav\u00e1menes agravados son los siguientes:<\/p>\n<ol>\n<li>Residencial<\/li>\n<li>Industrial<\/li>\n<li>Oficinas<\/li>\n<li>Comercial<\/li>\n<li>Deportes<\/li>\n<li>Espect\u00e1culos<\/li>\n<li>Ocio y hosteler\u00eda<\/li>\n<li>Sanidad y beneficencia<\/li>\n<li>Culturales y religiosos<\/li>\n<li>Edificios singulares.<\/li>\n<\/ol>\n<p>Tal y como puede observarse, no se incluye el uso de almac\u00e9n-estacionamiento. Sin embargo, algunas ordenanzas municipales han estado fijando un tipo agravado del IBI por los garajes y almacenes de edificios residenciales, as\u00ed como de edificios destinados exclusivamente a prestar el servicio de estacionamiento y almac\u00e9n.<\/p>\n<p>Como consecuencia, el Tribunal Supremo, en fecha 31 de enero de 2023, ha dictado Sentencia declarando la nulidad de la aplicaci\u00f3n de estos tipos impositivos diferenciados o agravados del IBI en los parkings y trasteros, lo que abre la v\u00eda para reclamar a los Ayuntamientos la devoluci\u00f3n de estos ingresos indebidos.<\/p>\n<p>Con todo, recuerde que en caso de que le hayan aplicado tipos diferenciados en el IBI en los parkings y trasteros, puede dirigirse a <strong>Cud\u00f3s Consultors<\/strong> y le asesoraremos con la m\u00e1xima seguridad y garant\u00eda para iniciar los tr\u00e1mites correspondientes.<\/p>\n<p><strong>Nerea Villa Vicente<\/strong><br \/>\nAsesora jur\u00eddica 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":15691,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"class_list":["post-15686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/15686","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=15686"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/15686\/revisions"}],"predecessor-version":[{"id":15700,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/15686\/revisions\/15700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/15691"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=15686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=15686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=15686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}