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El TC declara la inconstitucionalidad del sistema de cálculo de la base imponible de la plusvalía municipal - Despacho de abogados Gómez-Acebo & Pombo
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El TC declara la inconstitucionalidad del sistema de cálculo de la base imponible de la plusvalía municipal

icon 4 de noviembre, 2021
El Tribunal Constitucional, en su Sentencia de 26 de octubre del 2021, ha declarado inconstitucionales y nulos los artículos 107.1, segundo párrafo, 107.2a y 107.4 del TRLRHL, impidiendo así la determinación de la base imponible del impuesto municipal de plusvalía y, por tanto, su liquidación, comprobación, recaudación, revisión y, en definitiva, su exigibilidad.

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Autor/es

Diego Martín-Abril – Counsel

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal