{"id":14938,"date":"2023-02-10T10:09:18","date_gmt":"2023-02-10T09:09:18","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=14938"},"modified":"2023-02-10T10:09:18","modified_gmt":"2023-02-10T09:09:18","slug":"catastro","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/catastro\/","title":{"rendered":"Nueva sentencia sobre valores catastrales"},"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:500px;\"><img decoding=\"async\" width=\"1234\" height=\"731\" title=\"cadastre\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre.jpg\" alt class=\"img-responsive wp-image-14943\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre-200x118.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre-400x237.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre-600x355.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre-800x474.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre-1200x711.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/cadastre.jpg 1234w\" sizes=\"(max-width: 640px) 100vw, 1234px\" \/><\/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>Nueva sentencia sobre valores catastrales<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">10\/02\/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 Tribunal Supremo ha dictado una nueva sentencia que determina que debe ser la Agencia Tributaria y no el contribuyente la que debe justificar las tasaciones que emplea para calcular la base imponible de los impuestos que tienen referencia el valor catastral. Este pronunciamiento afecta a tributos como el impuesto de sucesiones y donaciones, transmisiones patrimoniales, actos jur\u00eddicos documentados, plusval\u00edas municipales, impuesto de los bienes inmuebles, renta, o patrimonio.<\/p>\n<p>A partir de esta interpretaci\u00f3n, es la administraci\u00f3n la que debe motivar la causa de la discrepancia entre los valores declarados en una autoliquidaci\u00f3n y los valores reales de los inmuebles, cuestionando frontalmente la pr\u00e1ctica actual de las valoraciones colectivas o masivas, ya que seg\u00fan declara la sentencia debe prevalecer el valor real.<\/p>\n<p>La sentencia igualmente critica el llamado \u201cvalor de referencia\u201d que actualmente utiliza Hacienda, al que tacha de idoneo por ser generalista y carente de relaci\u00f3n con el bien concreto objeto de la valoraci\u00f3n.<\/p>\n<p>Seg\u00fan la sentencia, el art\u00edculo 57.1.b de la Ley General Tributaria, que establece que el valor de las rentas, productos, bienes y otros elementos determinantes de la obligaci\u00f3n tributaria podr\u00e1 ser comprobado por la Administraci\u00f3n tributaria mediante la estimaci\u00f3n por referencia a los valores que figuren en los registros oficiales de car\u00e1cter fiscal, no provee a la administraci\u00f3n de una presunci\u00f3n reforzada de veracidad y acierto en valores incluidos en coeficientes preestablecidos.<\/p>\n<p>Esta resoluci\u00f3n judicial abre la puerta a discutir los importes de varios impuestos que hasta ahora se calculaban de forma autom\u00e1tica, especialmente de aquellos basados en inmuebles sobrevalorados, de modo que si en alg\u00fan momento considera que esto le puede afectar, no dude en consultarlo nos y le asesoraremos con la m\u00e1xima seguridad y fiabilidad.<\/p>\n<p><strong>Santi Solsona F\u00edgols<\/strong><br \/>\nAbogado 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":14943,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-14938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/14938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/comments?post=14938"}],"version-history":[{"count":1,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/14938\/revisions"}],"predecessor-version":[{"id":14946,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/14938\/revisions\/14946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/14943"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=14938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=14938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=14938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}