Noemí Hernández Mercan. Abogada Asociada.
Tal y como explicamos en un post anterior, la plusvalía o impuesto sobre el aumento del valor de los inmuebles urbanos, es un impuesto municipal que grava el aumento del valor de los terrenos urbanos que se produce entre el momento en el que se adquiere dicho terreno y el momento en el que se vende.
Antes de las recientes sentencias del Constitucional, este impuesto se devengaba con independencia de la realidad de ese incremento, se tributaba por el mero hecho de haber sido propietario de un terreno urbano durante un determinado periodo temporal, y además el administrado no tenía ninguna vía para poder contradecir la valoración que venía impuesta por el Ayuntamiento que es el resultado de aplicar un determinado coeficiente al valor catastral del inmueble en cuestión.
Pues bien, tras estas dos Sentencias, la primera de 16 de febrero de 2.107, y sobre todo ésta segunda de 11 de Mayo de 2.017, se puede afirmar que es inconstitucional exigir el pago de plusvalía en todos aquellos casos en lo que en el momento de la transmisión no hay un aumento valor real de los terrenos respecto del valor de compra.
Una de las novedades, quizá la principal, de la Sentencia de 11 de Mayo de 2.017 respecto de la anterior de 16 de febrero de 2.017, es que la de febrero se refería exclusivamente a la ley de la Hacienda Foral de Guipuzkoa, y la de mayo se refiere a la Ley de Haciendas Locales, que es de ámbito estatal.
Esto supone que los Ayuntamientos de los municipios en los que no se aplicaba la ley de la Hacienda Foral de Guipuzkoa ya no van a poder utilizar los argumentos que venían usando desde el 16 de febrero de 2.017, y que no era otro que afirmar que la Sentencia del Constitucional no les era aplicaba porque solo afectaba a los Ayuntamientos de Guipuzkoa.
Tras esta Sentencia la plusvalía es inconstitucional en todos los municipios de España siempre que no existe un incremento real del terreno que se transmite.
Se declara igualmente inconstitucional la limitación que establece la regulación actual que no permite que implica que el supuesto incremento del valor del terreno no pueda ser desvirtuado de ninguna manera ya que no el obligado al pago no puede aportar ninguna valoración alternativa que contradiga la de la Administración Local, es decir, no se admite por parte de los Ayuntamientos prueba en contrario.
Como ya se dijo en el post anterior, esta limitación en los medios de prueba supone una clara vulneración del derecho de defensa previsto en el artículo 24 de la Constitución, que estipula que todas las personas “tienen derecho a obtener la tutela efectiva de los jueces y tribunales en el ejercicio de sus derechos e intereses legítimos, sin que, en ningún caso, pueda producirse indefensión” y que tienen derecho “a utilizar los medios de prueba pertinentes para su defensa”.
Una vez declarados inconstitucionales los artículos de la Ley de Haciendas Locales, resulta de todo punto necesario que el legislador acomode la ley a la doctrina del constitucional de manera que sea la ley la que prevea y respalde la inexistencia de plusvalía cuando no existe ese incremento, sin obligar al sujeto pasivo a que sea el que tenga que reclamar al Ayuntamiento la devolución de lo indebidamente cobrado.
Por último hay que precisar que el Tribunal Constitucional no declara que la plusvalía sea inconstitucional, sólo lo es en el caso de que el vendedor del inmueble demuestre que el precio de venta es inferior al de compra; en caso de no ser así los Ayuntamientos podrán seguir exigiendo el pago de este tributo como han venido haciendo hasta ahora.
Fotografía unsplash
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