{"id":23253,"date":"2026-09-25T09:53:25","date_gmt":"2026-09-25T07:53:25","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=23253"},"modified":"2026-09-25T09:57:38","modified_gmt":"2026-09-25T07:57:38","slug":"plusvalia_herencia","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/plusvalia_herencia\/","title":{"rendered":"La plusval\u00eda municipal: nueva regulaci\u00f3n y posibilidades de defensa"},"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=\"plusvalua\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua.jpg\" alt class=\"img-responsive wp-image-23255\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua-200x200.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua-400x400.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua-600x600.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua-800x800.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua-1200x1200.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/09\/plusvalua.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>La plusval\u00eda municipal: nueva regulaci\u00f3n y posibilidades de defensa<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">25\/09\/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>El Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IVTNU), conocido como plusval\u00eda municipal, ha experimentado importantes cambios a ra\u00edz de diversas sentencias del Tribunal Constitucional y del Tribunal Supremo.<\/p>\n<p>Tras la STC 182\/2021, que declar\u00f3 inconstitucional el anterior sistema de c\u00e1lculo, el legislador modific\u00f3 la regulaci\u00f3n del impuesto. Actualmente, si no existe un incremento real del valor del terreno, no debe pagarse plusval\u00eda. Adem\u00e1s, cuando existe incremento, el contribuyente puede acreditar que el incremento real es inferior al que resulta del sistema objetivo basado en el valor catastral, tributando en este caso por el importe inferior.<\/p>\n<p>Por ello, ante una transmisi\u00f3n \u2014compraventa, herencia o donaci\u00f3n\u2014 es importante revisar los valores de adquisici\u00f3n y transmisi\u00f3n, el valor catastral del suelo y el c\u00e1lculo efectuado por el Ayuntamiento.<\/p>\n<p>La jurisprudencia reciente del Tribunal Supremo tambi\u00e9n ha ampliado las posibilidades de defensa. La Sentencia de 28 de febrero de 2024 admiti\u00f3, en determinados casos, la posibilidad de recuperar plusval\u00edas derivadas de liquidaciones firmes cuando no hab\u00eda existido incremento de valor, mediante los procedimientos especiales de revisi\u00f3n.<\/p>\n<p>En consecuencia, no siempre debe darse por correcta una liquidaci\u00f3n ni por definitivamente perdida una plusval\u00eda ya pagada. La fecha de la transmisi\u00f3n, la existencia de incremento, si se trata de una liquidaci\u00f3n o autoliquidaci\u00f3n y su firmeza pueden ser determinantes.<\/p>\n<p>Ante una liquidaci\u00f3n notificada o un impuesto ya satisfecho, es recomendable acudir a un abogado especializado en tributaci\u00f3n local, que pueda valorar las posibilidades de defensa tanto en v\u00eda administrativa como, en su caso, ante la jurisdicci\u00f3n contencioso-administrativa.<\/p>\n<p><strong>Santiago Solsona F\u00edgols<\/strong><br \/>\nAbogado especialista en Derecho Tributario Local de Cud\u00f3s Advocats.<\/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":23255,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-23253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-zh"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/23253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=23253"}],"version-history":[{"count":4,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/23253\/revisions"}],"predecessor-version":[{"id":23272,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/23253\/revisions\/23272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/23255"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=23253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=23253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=23253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}