{"id":39,"date":"2013-11-19T10:43:00","date_gmt":"2013-11-19T10:43:00","guid":{"rendered":"http:\/\/www.vivirenalcorcon.com\/nueva-web\/blog\/2013\/11\/19\/calculo-de-las-plusvalias-municipales\/"},"modified":"2015-10-19T10:03:53","modified_gmt":"2015-10-19T10:03:53","slug":"calculo-de-las-plusvalias-municipales","status":"publish","type":"post","link":"https:\/\/www.nuevomilenio-inmo.com\/blog\/calculo-de-las-plusvalias-municipales\/","title":{"rendered":"C\u00e1lculo de las plusval\u00edas municipales"},"content":{"rendered":"
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C\u00c1LCULO DE LAS PLUSVAL\u00cdAS MUNICIPALES<\/o:p><\/span><\/u><\/div>\n<\/div>\n
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Escrito por: Jose Mar\u00eda Alfaro, @jmalfaroj<\/a> <\/b><\/div>\n<\/div>\n<\/div>\n
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Esta tasa o impuesto, com\u00fanmente llamada PLUSVAL\u00cdA MUNICIPAL, pero cuyo nombre real es IMPUESTO SOBRE EL INCREMENTO DEL VALOR DE LOS TERRENOS DE NATURALEZA URBANA, no es sino una tasa que los ayuntamientos utilizan en la pr\u00e1ctica para \u201chacer caja\u201d, pretendiendo participar tambi\u00e9n en el \u201cnegocio\u201d de las plusval\u00edas que los vendedores obtienen en las enajenaciones (transmisiones) de bienes inmuebles, aunque no debemos olvidar que se devenga y aplica igualmente en las adjudicaciones por donaci\u00f3n o herencia. <\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Esta tasa es completamente independiente del precio de compraventa<\/span><\/b>, y se calcula de la siguiente forma:<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Del recibo de la contribuci\u00f3n (IBI) del a\u00f1o que se transmite el inmueble se toma como referencia el que aparece como \u201cValor suelo catastral\u201d (\u00a1OJO! no confundir con el \u201cValor Catastral\u201d).<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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A continuaci\u00f3n los ayuntamientos determinan la base imponible del impuesto aplicando un porcentaje determinado por cada a\u00f1o que el vendedor haya sido titular con un tope m\u00e1ximo de 20 a\u00f1os. Este porcentaje es variable y tiende a disminuir por tramos en funci\u00f3n de la antig\u00fcedad de la titularidad. <\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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El rango en que se mueve el porcentaje viene delimitado por ley y oscila entre el 2,5% y el 3,8% aproximadamente, dentro del citado rango cada ayuntamiento es libre de aplicarlo, aunque normalmente, los ayuntamientos de m\u00e1s de 10.000 hab. suelen irse siempre a los m\u00e1ximos legales permitidos.<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Ver tabla ejemplo:<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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EJEMPLO PR\u00c1CTICO:<\/b><\/div>\n<\/div>\n<\/div>\n
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C\u00e1lculo de la base imponible del impuesto suponiendo que el vendedor es titular de un inmueble en Alcorc\u00f3n con una antig\u00fcedad de 10 a\u00f1os (es decir lo adquiri\u00f3 en 2003):<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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– Valor catastral del suelo, IBI 2013: 100.000 \u20ac<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Aplicando la tabla anterior, en el m\u00e1ximo permitido, nos da un porcentaje anual de incremento del 3,2% que tenemos que multiplicar por los a\u00f1os de titularidad -10-, (siempre se toman en consideraci\u00f3n los a\u00f1os vencidos desde la fecha de escritura de compra) \u00e9sto hace un porcentaje a aplicar de 3,2 x 10= 32%, entonces tenemos:<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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– Base imponible= 100.000 \u20ac x 32%= 32.000 \u20ac<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Por \u00faltimo a la base imponible se le aplica un porcentaje de gravamen para obtener la tasa a pagar. Como en el caso de la base imponible, el porcentaje a aplicar puede var\u00edar levemente en funci\u00f3n del criterio de los ayuntamientos y de la antig\u00fcedad de la titularidad, el rango suele estar entre el 30 y el 25%. Habitualmente a m\u00e1s a\u00f1os de titularidad el porcentaje disminuye. <\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Para este caso estar\u00eda seguramente sobre el 28%, as\u00ed pues:<\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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– Cuota l\u00edquida= 32.000 \u20ac x 28%= 8.960 \u20ac<\/o:p><\/u><\/span><\/b><\/div>\n<\/div>\n<\/div>\n
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As\u00ed pues el \u201csufrido contribuyente\u201d tiene que abonar, en los 30 d\u00edas h\u00e1biles siguientes a que se produce la transmisi\u00f3n o adjudicaci\u00f3n, en este caso, la m\u00f3dica cifra de 8.960\u20ac. A la que se le aplicar\u00e1n los recargos correspondientes en caso de liquidaci\u00f3n extempor\u00e1nea (no menos del 5%). <\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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Y da absolutamente igual que el sujeto pasivo del impuesto pueda acreditar que no ha existido plusval\u00eda, es decir, que el valor del inmueble ha disminuido en estos 10 a\u00f1os, TOCA PAGAR. <\/o:p><\/span><\/div>\n<\/div>\n<\/div>\n
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PARA M\u00c1S INFO: <\/span>plusval\u00eda municipal<\/a><\/div>\n<\/div>\n<\/div>\n
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C\u00c1LCULO DE LAS PLUSVAL\u00cdAS MUNICIPALES Escrito por: Jose Mar\u00eda Alfaro, @jmalfaroj  Esta tasa o impuesto, com\u00fanmente llamada PLUSVAL\u00cdA MUNICIPAL, pero […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[97],"tags":[],"class_list":["post-39","post","type-post","status-publish","format-standard","hentry","category-impuestos"],"yoast_head":"\nC\u00e1lculo de las plusval\u00edas municipales -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.nuevomilenio-inmo.com\/blog\/calculo-de-las-plusvalias-municipales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1lculo de las plusval\u00edas municipales -\" \/>\n<meta property=\"og:description\" content=\"C\u00c1LCULO DE LAS PLUSVAL\u00cdAS MUNICIPALES Escrito por: Jose Mar\u00eda Alfaro, @jmalfaroj  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