{"id":23345,"date":"2024-03-28T12:09:30","date_gmt":"2024-03-28T12:09:30","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=23345"},"modified":"2024-04-04T18:36:29","modified_gmt":"2024-04-04T18:36:29","slug":"taxe-municipale-sur-les-plus-values-et-transfert-sans-gain","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/taxe-municipale-sur-les-plus-values-et-transfert-sans-gain\/","title":{"rendered":"Taxe municipale sur les plus-values et transfert sans gain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23345\" class=\"elementor elementor-23345\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-85585e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85585e6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f743c12\" data-id=\"f743c12\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3fc18d elementor-widget elementor-widget-text-editor\" data-id=\"c3fc18d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Un r\u00e9cent arr\u00eat de la Cour supr\u00eame permet de demander le remboursement de l&rsquo;imp\u00f4t municipal sur les plus-values pay\u00e9 sur les transferts de terrains qui n&rsquo;ont pas pris de valeur, m\u00eame dans le cas de liquidations d\u00e9finitives&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-188ae55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"188ae55\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96be355\" data-id=\"96be355\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3d6f15 elementor-widget elementor-widget-heading\" data-id=\"c3d6f15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que la plus-value municipale en Espagne ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f07d707 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f07d707\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90fdcae\" data-id=\"90fdcae\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4343680 elementor-widget elementor-widget-text-editor\" data-id=\"4343680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Espagne, il existe deux imp\u00f4ts sur les plus-values :<\/p><ul><li>l&rsquo;imp\u00f4t sur les plus-values fonci\u00e8res (sur le terrain)<\/li><li>L&rsquo;imp\u00f4t sur les plus-values immobili\u00e8res (sur le bien immobilier)\u00a0<\/li><\/ul><p>La plus-value municipale est l&rsquo;imp\u00f4t sur les plus-values fonci\u00e8res.<\/p><p>Il s&rsquo;agit du b\u00e9n\u00e9fice r\u00e9alis\u00e9 uniquement sur le terrain lors de la vente d&rsquo;un bien immobilier.<\/p><p>En d&rsquo;autres termes, toutes les propri\u00e9t\u00e9s en Espagne ont une valeur de propri\u00e9t\u00e9 et de terrain. Cette valeur (propri\u00e9t\u00e9 et terrain) est indiqu\u00e9e dans le re\u00e7u Ibi et est \u00e9tabli par le cadastre.<\/p><p>La plus-value municipale est la diff\u00e9rence entre la valeur du terrain au moment de la vente et celle au moment de l&rsquo;achat.<\/p><p>L&rsquo;imp\u00f4t sur les plus-values est g\u00e9n\u00e9ralement r\u00e9gl\u00e9 par les conseils locaux ou la mairie, bien que dans la Communaut\u00e9 valencienne, il soit r\u00e9gl\u00e9 par la <a href=\"https:\/\/www.suma.es\/\" target=\"_blank\" rel=\"noopener\">SUMA<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ec1ed17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec1ed17\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2454b57\" data-id=\"2454b57\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-341bf63 elementor-widget elementor-widget-heading\" data-id=\"341bf63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plus-values municipales sur un h\u00e9ritage<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-666d8a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"666d8a7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c93942e\" data-id=\"c93942e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55e4a12 elementor-widget elementor-widget-text-editor\" data-id=\"55e4a12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"articleIntro\" class=\"articleIntro\"><p>La Cour constitutionnelle a confirm\u00e9 qu&rsquo;aucun imp\u00f4t communal sur les plus-values n&rsquo;est d\u00fb en cas de vente \u00e0 perte d&rsquo;un bien immobilier&#8230; Et en cas d&rsquo;h\u00e9ritage ?<\/p><h3>L&rsquo;arr\u00eat<\/h3><p>La Cour constitutionnelle a confirm\u00e9 qu&rsquo;<strong>en cas de vente d&rsquo;un bien immobilier sans augmentation de la valeur du terrain, aucun imp\u00f4t municipal sur les plus-values n&rsquo;est d\u00fb.<\/strong><\/p><p>Par cons\u00e9quent, si vous allez vendre un bien immobilier et que cette vente g\u00e9n\u00e8re une perte, vous devez vous opposer au paiement de l&rsquo;imp\u00f4t. Et si vous avez d\u00e9j\u00e0 autoliquid\u00e9 l&rsquo;imp\u00f4t sur les plus-values, demandez-en le remboursement.<\/p><h3>Taxe sur les plus-values lors d&rsquo;une succession<\/h3><p>Toutefois, ces d\u00e9cisions fournissent \u00e9galement des arguments pour s&rsquo;opposer au paiement (ou demander un remboursement) lors de transferts de biens par h\u00e9ritage (ou donation), dans lesquels l&rsquo;imp\u00f4t sur les plus-values doit \u00eatre pay\u00e9 par l&rsquo;acqu\u00e9reur :<\/p><ul><li>Selon la Cour, pour que cet imp\u00f4t soit d\u00fb, il faut qu&rsquo;il y ait eu une augmentation de la valeur du terrain pendant la p\u00e9riode d&rsquo;occupation du propri\u00e9taire pr\u00e9c\u00e9dent, car ce n&rsquo;est que dans ce cas qu&rsquo;il y a une r\u00e9elle capacit\u00e9 \u00e9conomique de la part du contribuable.<\/li><li>Elle ouvre donc la possibilit\u00e9 de r\u00e9clamer dans tous les cas o\u00f9 cette condition n&rsquo;est pas remplie, et pas seulement en cas de vente (comme, par exemple, si un bien a perdu de la valeur depuis la date \u00e0 laquelle le propri\u00e9taire initial l&rsquo;a acquis).<\/li><\/ul><h3>R\u00e9clamer les plus-values<\/h3><p>Si vous vous trouvez dans cette situation et que le bien dont vous h\u00e9ritez a perdu de la valeur, vous pouvez vous opposer au paiement de l&rsquo;imp\u00f4t :<\/p><ul><li>Si dans votre commune il existe un syst\u00e8me de communication (c&rsquo;est la mairie qui r\u00e8gle l&rsquo;imp\u00f4t et r\u00e9clame le paiement), communiquez l&rsquo;acquisition et faites valoir qu&rsquo;il n&rsquo;y a pas d&rsquo;obligation de paiement en application de ces arr\u00eats.<\/li><\/ul><p>En g\u00e9n\u00e9ral, le d\u00e9lai pour cette notification est de six mois \u00e0 compter de la date du d\u00e9c\u00e8s (prolongeable jusqu&rsquo;\u00e0 un an sur demande).<\/p><ul><li>Par ailleurs, si l&rsquo;imp\u00f4t est per\u00e7u par autocotisation, il est possible de le pr\u00e9senter avec une dette fiscale nulle.<\/li><\/ul><p>Vous pouvez \u00e9galement payer et, imm\u00e9diatement apr\u00e8s, contester l&rsquo;auto-\u00e9valuation en demandant le remboursement des revenus indus.<\/p><p>R\u00e9clamation \u00e9galement dans le cadre de transferts d&rsquo;h\u00e9ritage lorsque le bien n&rsquo;a pas pris de valeur. Ces d\u00e9cisions fournissent des arguments en ce sens.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-643227d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"643227d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b1e5a9f\" data-id=\"b1e5a9f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa132ae elementor-widget elementor-widget-heading\" data-id=\"aa132ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00c9CISIONS CONSTITUTIONNELLES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0e1e4eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e1e4eb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4badeec\" data-id=\"4badeec\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a256d4e elementor-widget elementor-widget-text-editor\" data-id=\"a256d4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Deux d\u00e9cisions sur les plus-values municipales<\/h3><p>Il y a quelques ann\u00e9es, la Cour constitutionnelle a rendu deux arr\u00eats importants contre le mode de calcul de l&rsquo;imp\u00f4t sur les plus-values municipales, ce qui a entra\u00een\u00e9 une modification de la loi :<\/p><ul><li>En mai 2017, elle a jug\u00e9 inconstitutionnel d&rsquo;exiger un tel imp\u00f4t sur les transferts de terrains sans augmentation de valeur.<\/li><li>En octobre 2021, elle a \u00e9tendu l&rsquo;inconstitutionnalit\u00e9 \u00e0 l&rsquo;ensemble de la m\u00e9thode de calcul de l&rsquo;imp\u00f4t.<\/li><\/ul><h4><br \/>Effets temporaires de la d\u00e9cision relative \u00e0 l&rsquo;imp\u00f4t sur les plus-values municipales<\/h4><p>En r\u00e9alit\u00e9, si la Cour constitutionnelle a limit\u00e9 les effets temporaires de son deuxi\u00e8me arr\u00eat, elle ne l&rsquo;a pas fait dans le premier.<\/p><p>Dans le second arr\u00eat, il a \u00e9t\u00e9 \u00e9tabli que les impositions d\u00e9finitives notifi\u00e9es avant la date \u00e0 laquelle l&rsquo;arr\u00eat a \u00e9t\u00e9 rendu ne pouvaient pas \u00eatre rectifi\u00e9es, pas plus que celles qui, bien que non d\u00e9finitives, n&rsquo;avaient pas \u00e9t\u00e9 contest\u00e9es jusqu&rsquo;\u00e0 cette m\u00eame date.<\/p><p><em>Or, dans le premier arr\u00eat, le tribunal n&rsquo;avait rien dit \u00e0 ce sujet.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0ffc7ae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ffc7ae\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-02ea104\" data-id=\"02ea104\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78a2957 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"78a2957\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;swing&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Cour supr\u00eame admet la possibilit\u00e9 d&rsquo;entamer une proc\u00e9dure de nullit\u00e9 totale dans le cas des avis d&rsquo;imposition sur les plus-values municipales \u00e9mis par l&rsquo;administration. Cela ne sera pas possible dans les affaires qui ont d\u00e9j\u00e0 \u00e9t\u00e9 jug\u00e9es et qui ont fait l&rsquo;objet d&rsquo;un jugement d\u00e9finitif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a72ac3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a72ac3d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c4c8892\" data-id=\"c4c8892\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42b3f01 elementor-widget elementor-widget-heading\" data-id=\"42b3f01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Interpr\u00e9tation de la cour supr\u00eame<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a7be5df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7be5df\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a352b10\" data-id=\"a352b10\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce7c211 elementor-widget elementor-widget-text-editor\" data-id=\"ce7c211\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>R\u00e8glements susceptibles de faire l&rsquo;objet d&rsquo;un recours<\/h3><p>En raison de ce manque de pr\u00e9voyance, la Cour supr\u00eame consid\u00e8re que lorsque des terrains ont \u00e9t\u00e9 c\u00e9d\u00e9s sans augmentation de valeur, il est possible de demander le remboursement de la plus-value municipale pay\u00e9e sur la base des avis d&rsquo;imposition \u00e9mis par le Tr\u00e9sor public.<\/p><p>Selon la Cour, cela est possible m\u00eame si la liquidation est d\u00e9j\u00e0 d\u00e9finitive parce qu&rsquo;elle n&rsquo;a pas fait l&rsquo;objet d&rsquo;un recours \u00e0 l&rsquo;\u00e9poque (le contribuable dispose d&rsquo;un mois pour r\u00e9clamer).<\/p><h3>Nul et non avenu<\/h3><p>La Cour interpr\u00e8te que ces impositions sont nulles et non avenues, car elles violent les principes constitutionnels de capacit\u00e9 \u00e9conomique et de non-confiscation.<\/p><p>Pour cette raison, elle a modifi\u00e9 son crit\u00e8re pr\u00e9c\u00e9dent et consid\u00e8re maintenant que cette inconstitutionnalit\u00e9 peut \u00eatre incluse dans les cas o\u00f9 elle peut \u00eatre d\u00e9clar\u00e9e nulle et non avenue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c98dcc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c98dcc7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19c461c\" data-id=\"19c461c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2d8471 elementor-widget elementor-widget-heading\" data-id=\"f2d8471\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Implications pratiques pour les plus-values<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1524f18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1524f18\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c1f43c1\" data-id=\"c1f43c1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b912532 elementor-widget elementor-widget-text-editor\" data-id=\"b912532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Rembourssement<\/h3><p>Le fait que ces r\u00e8glements soient nuls et non avenus est important :<\/p><ul><li>S&rsquo;ils \u00e9taient seulement \u00ab\u00a0annulables\u00a0\u00bb, ils auraient \u00e9t\u00e9 valables pour interrompre le d\u00e9lai de prescription et, une fois le d\u00e9lai d&rsquo;un mois \u00e9coul\u00e9 depuis leur notification, ils ne pourraient plus faire l&rsquo;objet d&rsquo;un recours.<\/li><li>En revanche, s&rsquo;ils sont d\u00e9clar\u00e9s \u00ab\u00a0nuls et non avenus\u00a0\u00bb, la proc\u00e9dure est r\u00e9put\u00e9e n&rsquo;avoir jamais \u00e9t\u00e9 engag\u00e9e.<\/li><\/ul><p>Par cons\u00e9quent, bien qu&rsquo;elle soit devenue d\u00e9finitive, il est toujours possible d&rsquo;entamer une \u00ab\u00a0proc\u00e9dure de nullit\u00e9 totale\u00a0\u00bb et de demander le remboursement de l&rsquo;imp\u00f4t, m\u00eame si plus de quatre ans se sont \u00e9coul\u00e9s.<\/p><p><strong>Attention<\/strong><\/p><p>Avant d&rsquo;entamer l&rsquo;une de ces proc\u00e9dures, il convient de garder \u00e0 l&rsquo;esprit les points suivants :<\/p><ul><li>Il n&rsquo;est plus possible de faire appel des r\u00e8glements r\u00e9clam\u00e9s dans le pass\u00e9 et devenus d\u00e9finitifs, car il s&rsquo;agit d&rsquo;affaires d\u00e9j\u00e0 jug\u00e9es et ayant fait l&rsquo;objet d&rsquo;un jugement d\u00e9finitif.<\/li><li>Le jugement porte sur les avis d&rsquo;imposition \u00e9mis par les autorit\u00e9s fiscales.<\/li><\/ul><p>En ce qui concerne les auto-\u00e9valuations, nous devrons attendre de voir si les tribunaux adoptent le m\u00eame crit\u00e8re et permettent \u00e9galement de les r\u00e9clamer par le biais de la proc\u00e9dure de nullit\u00e9 totale (la loi r\u00e9serve cette proc\u00e9dure aux actes administratifs).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1124fba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1124fba\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e70b52\" data-id=\"2e70b52\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b368fb2 elementor-widget elementor-widget-text-editor\" data-id=\"b368fb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"source-title\">Source<\/h4><p class=\"source-txt\"><a href=\"https:\/\/www.iberley.es\/noticias\/el-ts-avala-devolucion-plusvalia-si-no-hubo-incremento-valor-aunque-liquidacion-sea-firme-33306\" target=\"_blank\" rel=\"noopener\">Tribunal Supremo, 28 de febrero de 2024.<\/a><\/p><p class=\"source-txt\">Cour constitutionnelle, 11 mai 2017 et 26 octobre 2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Un r\u00e9cent arr\u00eat de la Cour supr\u00eame permet de demander le remboursement de l&rsquo;imp\u00f4t municipal sur les plus-values pay\u00e9 sur les transferts de terrains qui n&rsquo;ont pas pris de valeur, m\u00eame dans le cas de liquidations d\u00e9finitives&#8230; Qu&rsquo;est-ce que la plus-value municipale en Espagne ? En Espagne, il existe deux imp\u00f4ts sur les plus-values : [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":23141,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/plusvalia-municipal.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/plusvalia-municipal-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/plusvalia-municipal-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/plusvalia-municipal.jpeg",640,360,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.4) - 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