El Real Decreto-ley 26/2021 establece el cálculo dual para adaptarlo a la jurisprudencia del Tribunal Constitucional
La sentencia del Tribunal Constitucional del 26 de octubre de 2021 declaró inconstitucional y nulos la norma de determinación de la base imponible del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana (IIVTNU), conocido coloquialmente como el Impuesto Municipal de Plusvalía.
En la nueva regulación del impuesto la naturaleza de este se mantiene, el tributo grava el incremento de valor de los terrenos, puesto de manifiesto en el momento del devengo y experimentado a lo largo de un periodo de 20 años.
Las principales novedades son:
- Se introduce una cláusula de salvaguarda estableciendo un supuesto de no sujeción en las transmisiones de terrenos respecto de los cuales se constate la inexistencia de incremento de valor por diferencia entre los valores de dichos terrenos en las fechas de transmisión y adquisición.
Como valor de transmisión se tomará el mayor de los siguientes: el que conste en el título que documente la operación o el comprobado, en su caso, por la administración tributaria.
- Se gravan las transmisiones que se producen cuando entre la fecha de adquisición y transmisión ha transcurrido menos de un año que antes no se gravaban.
- Se permite al contribuyente optar por tributar por la diferencia entre el precio de transmisión y el de adquisición (plusvalía real) o por el importe obtenido de la aplicación de los coeficientes sobre el valor catastral en función del número de años transcurridos desde la adquisición (plusvalía objetiva)
- Los ayuntamientos podrán establecer una reducción cuando se modifiquen los valores catastrales como consecuencia de un procedimiento de valorización colectiva de carácter general.
- Se modifican los coeficientes a aplicar sobre el valor del terreno en el momento del devengo, que serán actualizados anualmente mediante norma con rango legal (se podrá incluir en los presupuestos generales del Estado)
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