{"id":6983,"date":"2023-03-20T08:14:09","date_gmt":"2023-03-20T08:14:09","guid":{"rendered":"https:\/\/vazquezymanchon.com\/plusvalia-municipal-supuestos-en-los-que-no-se-devenga-el-impuesto\/"},"modified":"2025-09-17T08:30:41","modified_gmt":"2025-09-17T08:30:41","slug":"municipal-capital-gains-cases-where-the-tax-is-not-levied","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/municipal-capital-gains-cases-where-the-tax-is-not-levied\/","title":{"rendered":"Plusval\u00eda\u00a0municipal: supuestos en los que no se devenga el impuesto\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6983\" class=\"elementor elementor-6983 elementor-4057\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15cf8ea3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15cf8ea3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1b2e1447\" data-id=\"1b2e1447\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-276744a elementor-widget elementor-widget-text-editor\" data-id=\"276744a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>(<i>Actualizada el 7 de septiembre de 2023)<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae4a761 elementor-widget elementor-widget-heading\" data-id=\"ae4a761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es la plusval\u00eda municipal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4222cbd elementor-widget elementor-widget-text-editor\" data-id=\"4222cbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La plusval\u00eda municipal es <span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">un tributo que grava el incremento del valor que experimenta un inmueble urbano desde que se adquiere hasta que se transmite, y se produce como consecuencia de la transmisi\u00f3n de la propiedad o la constituci\u00f3n de derechos reales sobre la misma.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b40e8f elementor-widget elementor-widget-heading\" data-id=\"7b40e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfCuando no es necesario pagar la plusval\u00eda municipal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e497b60 elementor-widget elementor-widget-text-editor\" data-id=\"3e497b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Existen varios supuestos en los que no se devenga este impuesto. Entre ellos, destacan los siguientes:<\/span><\/p>\n<ul>\n<li>Los incrementos de valor de los terrenos de naturaleza r\u00fastica.<\/li>\n<li>Las aportaciones realizadas por los c\u00f3nyuges a la sociedad conyugal o las adjudicaciones que se produzcan como consecuencia de la liquidaci\u00f3n de la misma.<\/li>\n<li>Las aportaciones o transmisiones de la SAREB o de entidades participadas por ella a fondos de activos bancarios (Ley 9\/2012).<\/li>\n<li>Las transmisiones de inmuebles que se produzcan en cumplimiento del r\u00e9gimen especial regulado en Cap\u00edtulo VII del T\u00edtulo VII de la Ley 27\/2014, de 27 de noviembre, del Impuesto sobre Sociedades.<\/li>\n<li>La extinci\u00f3n de condominio, exceptuando los excesos de adjudicaci\u00f3n.<\/li>\n<li>La inexistencia de incremento de valor por diferencia entre los valores de dichos terrenos en las fechas de transmisi\u00f3n y adquisici\u00f3n. Este \u00faltimo caso fue introducido por el Real Decreto-ley 26\/2021 a ra\u00edz de la sentencia 182\/2021 de 26 de octubre de 2021 del Tribunal Constitucional.<\/li>\n<\/ul><div><br><\/div>\n<p>En relaci\u00f3n con lo anterior, debemos destacar una sentencia del Juzgado de lo Contencioso-administrativo n\u00famero 1 de Pontevedra, la cual estableci\u00f3 que, si la liquidaci\u00f3n del tributo hab\u00eda sido impugnada por el contribuyente antes de la fecha de publicaci\u00f3n de la sentencia del Tribunal Constitucional en el BOE (el 25 de noviembre de 2021), dicha impugnaci\u00f3n era v\u00e1lida a pesar de ser una fecha posterior a la de la sentencia del Tribunal Constitucional (26 de octubre de 2021).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8246caf elementor-widget elementor-widget-heading\" data-id=\"8246caf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Limites de la reclamaci\u00f3n <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fd5701 elementor-widget elementor-widget-text-editor\" data-id=\"9fd5701\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ahora, el Supremo ha limitado esta posibilidad de reclamaci\u00f3n de la plusval\u00eda para los contribuyentes que no lo hubieran hecho antes del 26 de octubre de 2021, que es la fecha de la resoluci\u00f3n del TC.\u00a0<\/p><p>Aunque la publicaci\u00f3n en el BOE del fallo del Constitucional se hizo el 25 de noviembre de 2021, siendo la sentencia de octubre de ese mismo a\u00f1o, y la propia Constituci\u00f3n establece que las sentencias dictadas por el Tribunal Constitucional tienen efecto desde el d\u00eda de publicaci\u00f3n en el BOE, este nuevo fallo del TS solventa el limbo en el que quedaban las reclamaciones hechas antes de su publicaci\u00f3n oficial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bd2f8c elementor-widget elementor-widget-text-editor\" data-id=\"9bd2f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En definitiva, y como norma general, el impuesto de plusval\u00eda municipal no se devenga en aquellos casos en los que no haya transmisi\u00f3n de la propiedad ni constituci\u00f3n o transmisi\u00f3n de un derecho real de goce limitativo del dominio de bienes inmuebles urbanos, ni en los casos en los que no se produce un incremento del valor del terreno urbano como consecuencia de la transmisi\u00f3n de la propiedad; sin embargo, es preciso acreditar tal minusval\u00eda y atender de forma particular cada caso concreto, por lo que desde V\u00e1zquez &amp; Manch\u00f3n recomendamos que acudas a nosotros en caso de duda para evitar incurrir en error o pagar cuando no sea necesario.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>(Actualizada el 7 de septiembre de 2023) \u00bfQu\u00e9 es la plusval\u00eda municipal? La plusval\u00eda municipal es un tributo que grava el incremento del valor que experimenta un inmueble urbano desde que se adquiere hasta que se transmite, y se produce como consecuencia de la transmisi\u00f3n de la propiedad o la constituci\u00f3n de derechos reales sobre [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[148,156,155],"class_list":["post-6983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","tag-impuestos-en","tag-plusvalia-en","tag-vazquez-y-manchon-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cases Where Municipal Capital Gains Tax Is Not Applied<\/title>\n<meta name=\"description\" content=\"These are the cases in which the municipal capital 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