{"id":16949,"date":"2023-12-05T10:17:35","date_gmt":"2023-12-05T09:17:35","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=16949"},"modified":"2023-12-05T10:17:35","modified_gmt":"2023-12-05T09:17:35","slug":"impugnacion","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/impugnacion\/","title":{"rendered":"Impugnaci\u00f3n del Impuesto sobre el Patrimonio"},"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=\"impost\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost.jpg\" alt class=\"img-responsive wp-image-16954\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost-200x133.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost-400x267.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost-600x400.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost-800x533.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost-1200x800.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/12\/impost.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>Impugnaci\u00f3n del Impuesto sobre el Patrimonio<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">05\/12\/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>El <strong>Impuesto sobre el Patrimonio<\/strong> se encuentra recurrido ante el <strong>Tribunal Constitucional<\/strong> y se est\u00e1 a la espera de que se dicte sentencia y se resuelva si es constitucional o no.<\/p>\n<p>En esta situaci\u00f3n parece conveniente que aquellos obligados tributarios disconformes con este impuesto se encuentren en la mejor posici\u00f3n de cara a aprovechar una hipot\u00e9tica declaraci\u00f3n de inconstitucionalidad.<\/p>\n<p>La mejor medida de prevenci\u00f3n es tener un recurso contra el impuesto que se encuentre &#8220;vivo&#8221; en el momento en que se dicte sentencia. En caso contrario, y conforme a la habitual doctrina del Tribunal Constitucional, se entiende que quien no ha recurrido es porque estaba de acuerdo con la norma controvertida.<\/p>\n<p>Dadas estas consideraciones, desde <strong>CUDOS CONSULTORS<\/strong> estamos en disposici\u00f3n de poder ofreceros la reclamaci\u00f3n de las autoliquidaciones de patrimonio satisfechas en estos \u00faltimos cuatro \u00faltimos ejercicios con un planteamiento de inconstitucionalidad del impuesto de forma suficientemente fundada.<\/p>\n<p>Finalmente, cabe se\u00f1alar que, evidentemente, ante una respuesta negativa por parte de la administraci\u00f3n recurrida, es necesario continuar impugnando para evitar que se produzca la firmeza administrativa.<\/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":16954,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[86,85],"tags":[],"class_list":["post-16949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico-en","category-fiscal-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/16949","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=16949"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/16949\/revisions"}],"predecessor-version":[{"id":16963,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/16949\/revisions\/16963"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/16954"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=16949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=16949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=16949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}