{"id":22894,"date":"2026-07-17T17:25:52","date_gmt":"2026-07-17T15:25:52","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=22894"},"modified":"2026-07-17T17:25:52","modified_gmt":"2026-07-17T15:25:52","slug":"plusvalia_municipal","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/plusvalia_municipal\/","title":{"rendered":"Devoluci\u00f3n de la plusval\u00eda municipal"},"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=\"2000\" height=\"2000\" title=\"municipal\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal.jpg\" alt class=\"img-responsive wp-image-22899\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal-200x200.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal-400x400.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal-600x600.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal-800x800.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal-1200x1200.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/07\/municipal.jpg 2000w\" sizes=\"(max-width: 640px) 100vw, 2000px\" \/><\/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>Devoluci\u00f3n de la plusval\u00eda municipal<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">17\/07\/2026<\/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><strong>El Supremo facilita a los contribuyentes las v\u00edas para reclamar la devoluci\u00f3n de la plusval\u00eda municipal<\/strong><\/p>\n<p>El Tribunal Supremo ha aclarado que los contribuyentes pueden solicitar la devoluci\u00f3n del impuesto de plusval\u00eda municipal, siempre que su reclamaci\u00f3n no se base en la sentencia del Tribunal Constitucional del 26 de octubre de 2021.<\/p>\n<p>El alto tribunal recuerda que esta resoluci\u00f3n del Tribunal Constitucional, que anul\u00f3 el sistema utilizado para calcular este impuesto, estableci\u00f3 l\u00edmites a determinadas reclamaciones. En concreto, no pueden reclamar aquellos que ya contaban con una sentencia firme o una resoluci\u00f3n administrativa definitiva antes de la fecha de dicha sentencia. Tampoco pueden hacerlo aquellos que pagaron la liquidaci\u00f3n o presentaron la autoliquidaci\u00f3n y no la recurrieron ni solicitaron su rectificaci\u00f3n antes del 26 de octubre de 2021, cuando la reclamaci\u00f3n se base en esa misma sentencia.<\/p>\n<p>En una resoluci\u00f3n de fecha 23 de febrero, el Tribunal Supremo se\u00f1ala, sin embargo, que s\u00ed es posible solicitar la devoluci\u00f3n si la solicitud se fundamenta en argumentos distintos de la declaraci\u00f3n de inconstitucionalidad recogida en aquella sentencia.<\/p>\n<p>Esto significa que los contribuyentes que abonaron este impuesto en situaciones en las que no existi\u00f3 un aumento real del valor del terreno, o que pagaron una cantidad superior a la que correspond\u00eda, pueden recurrir las liquidaciones, autoliquidaciones o resoluciones administrativas o judiciales, siempre que todav\u00eda se encuentren dentro del plazo legal y que la reclamaci\u00f3n no se base exclusivamente en la sentencia del Tribunal Constitucional de 2021.<\/p>\n<p>El Supremo explica que, por ejemplo, los afectados podr\u00edan alegar que pagaron la plusval\u00eda pese a que el terreno no se revaloriz\u00f3 o que el importe abonado tuvo un car\u00e1cter confiscatorio. Tambi\u00e9n podr\u00edan recurrir por cualquier otro motivo distinto del que llev\u00f3 al Tribunal Constitucional a declarar inconstitucional el m\u00e9todo de c\u00e1lculo del impuesto.<\/p>\n<p>En este sentido, el tribunal subraya que la limitaci\u00f3n establecida por el Constitucional solo afecta a las reclamaciones basadas en la inconstitucionalidad del sistema de c\u00e1lculo del tributo, pero no impide que se presenten reclamaciones fundamentadas en otros argumentos.<\/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":22899,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,56],"tags":[],"class_list":["post-22894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","category-juridico"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/22894","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=22894"}],"version-history":[{"count":1,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/22894\/revisions"}],"predecessor-version":[{"id":22902,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/22894\/revisions\/22902"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/22899"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=22894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=22894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=22894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}