{"id":18215,"date":"2020-08-11T14:22:00","date_gmt":"2020-08-11T14:22:00","guid":{"rendered":"http:\/\/adhernandez.imas3pro.com\/?p=18215"},"modified":"2020-10-08T12:00:41","modified_gmt":"2020-10-08T12:00:41","slug":"la-revision-catastral-en-barcelona-previsibles-impactos-el-la-factura-del-ibi-y-en-otros-impuestos","status":"publish","type":"post","link":"https:\/\/adhernandez.com\/ca\/2020\/08\/11\/la-revision-catastral-en-barcelona-previsibles-impactos-el-la-factura-del-ibi-y-en-otros-impuestos\/","title":{"rendered":"La revisi\u00f3 cadastral a Barcelona, \u200b\u200bprevisibles impactes el la factura de l&#8217;IBI i en altres impostos"},"content":{"rendered":"\n<p>El passat 26 de maig la Ger\u00e8ncia de Cadastre va aprovar l&#8217;acord pel qual es renoven els valors cadastrals de tot el municipi de Barcelona.<\/p>\n\n\n\n<p>La Ger\u00e8ncia regional de l&#8217;Cadastre ha comen\u00e7at ja a notificar als propietaris d&#8217;immobles situats a Barcelona que tindran \u00fanicament un mes, per poder rec\u00f3rrer la mateixa si hi hagu\u00e9s algun error.<\/p>\n\n\n\n<p>El nou valor cadastral que s&#8217;assignar\u00e0 a cada immoble es calcular\u00e0 aplicant els valors aprovats per la pon\u00e8ncia de valors de maig 2017, sobre l&#8217;antiga descripci\u00f3 cadastral.<\/p>\n\n\n\n<p>Tot i que el Cadastre, en la revisi\u00f3 de la valoraci\u00f3 que obligat\u00f2riament ha de realitzar per a l&#8217;assignaci\u00f3 de el nou valor cadastral, intenta corregir els errors que detecta en la valoraci\u00f3 dels immobles, aix\u00f2 no \u00e9s garantia que tots ells quedin rectificats, circumst\u00e0ncia que podria donar lloc a situacions de sobrevaloraci\u00f3 que tindran incid\u00e8ncia tant l&#8217;IBI, com en altres tributs que es veuen afectats per les modificacions de la valor cadastral (Plusv\u00e0lua municipal, Impost sobre transmissions patrimonials etc ..)<\/p>\n\n\n\n<p>L&#8217;impacte inicial de la pujada dels valors cadastrals en l&#8217;IBI, es veur\u00e0 suavitzat per una prerrogativa que recull la llei d&#8217;hisendes locals, l&#8217;anomenat per\u00edode de reducci\u00f3, que consisteix, en aplicar un coeficient reductor a la valor cadastral perqu\u00e8 produeixi un descompte de forma temporal sobre la quota de l&#8217;IBI, durant els seg\u00fcents 10 anys posteriors a la Pon\u00e8ncia de Valors, aquest descompte anir\u00e0 decreixent de mica en mica fins a desapar\u00e8ixer. Amb aix\u00f2 l&#8217;Administraci\u00f3 pret\u00e9n suavitzar l&#8217;impacte de la pujada.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/adhernandez.com\/wp-content\/uploads\/2020\/08\/valor-catastral2.jpg\" alt=\"\" class=\"wp-image-17612\" srcset=\"https:\/\/adhernandez.com\/wp-content\/uploads\/2020\/08\/valor-catastral2.jpg 800w, https:\/\/adhernandez.com\/wp-content\/uploads\/2020\/08\/valor-catastral2-300x188.jpg 300w, https:\/\/adhernandez.com\/wp-content\/uploads\/2020\/08\/valor-catastral2-768x480.jpg 768w, https:\/\/adhernandez.com\/wp-content\/uploads\/2020\/08\/valor-catastral2-496x310.jpg 496w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>A partir d&#8217;aquest mes de juliol es preveu una notificaci\u00f3 massiva, per part de la Ger\u00e8ncia de Cadastre, dels nous valors cadastrals.<\/p>\n\n\n\n<p>El nou valor cadastral no tindr\u00e0 incid\u00e8ncia \u00fanicament en l&#8217;IBI, en la majoria dels casos servir\u00e0 de base per al c\u00e0lcul de multitud d&#8217;impostos i taxes que serveixen per finan\u00e7ar les diferents administracions p\u00fabliques. Entre ells, el controvertit impost sobre l&#8217;Increment de valor dels terrenys de naturalesa urbana (Plusv\u00e0lua municipal), el c\u00e0lcul est\u00e0 basat en la difer\u00e8ncia de valors cadastrals en determinat per\u00edode temporal, l&#8217;Impost sobre transmissions patrimonials i actes jur\u00eddics documentats (ITP i AJD ), Impost sobre Successions i Donacions els valors m\u00ednims de comprovaci\u00f3 prenen com a refer\u00e8ncia el valor cadastral, l&#8217;Impost sobre Activitats Econ\u00f2miques relatiu als arrendaments d&#8217;immobles, Impost sobre la Renda de les Persones f\u00edsiques (imputacions de valors immobiliaris) Impost sobre el Patrimoni, Impost sobre la renda de no residents \u2026<\/p>\n\n\n\n<p>En aquest moment, \u00e9s essencial que es verifiqui que aquests nous valors proposats s\u00f3n correctes i, en cas que sigui procedent, s&#8217;haur\u00e0 de realitzar les pertinents al\u00b7legacions per corregir sobrevaloracions que no solament incrementaran la quota de l&#8217;IBI, sin\u00f3 que poden arribar a suposar una major tributaci\u00f3 en altres impostos relacionats amb el valor cadastral dels immobles.<\/p>\n\n\n\n<p>Despr\u00e9s de 15 anys des de l&#8217;entrada en vigor dels \u00faltims valors cadastrals, calia renovar la pon\u00e8ncia de valors per adequar-los a les alteracions en la tipologia dels immobles, als actuals valors de mercat, aix\u00ed com als nous criteris de valoraci\u00f3, on l&#8217;antiguitat de la construcci\u00f3 i les reformes efectuades s\u00f3n elements que, actualment, modulen el valor final resultant.<\/p>\n\n\n\n<p>La previsi\u00f3 de l&#8217;Ajuntament per 2018 \u00e9s que la factura de l&#8217;IBI no pugi, al 96.4% dels habitatges, que s\u00f3n aquelles el valor cadastral est\u00e0 per sota dels 300.000 \u20ac. Els habitatges per sobre d&#8217;aquest valor, (les que tenen un valor de mercat al voltant dels 600.000 \u20ac) si experimentaran pujada, ho farien com a m\u00e0xim en un 6%. No obstant aix\u00f2 la Plusv\u00e0lua municipal s&#8217;incrementar\u00e0 ja, des 2018.<\/p>\n\n\n\n<p>Els principals perjudicats d&#8217;aquesta renovaci\u00f3 s\u00f3n els locals comercials els valors i ajustos amb la realitat multiplicaran el valor cadastral actual, sobretot a les zones m\u00e9s comercials. Especialment quedaran afectats i veuran incrementar la seva factura d&#8217;IBI, aix\u00ed com de percebre l&#8217;impacte que suposar\u00e0 en altres tributs, els immobles de tipologia hotelera.<\/p>\n\n\n\n<p>\u00c9s important a l&#8217;hora de rebre la notificaci\u00f3 de l&#8217;alteraci\u00f3 cadastral, verificar la correcta aplicaci\u00f3 dels par\u00e0metres marcats en la pon\u00e8ncia per evitar errors en el c\u00e0lcul de la valor cadastral, circumst\u00e0ncia que tindr\u00e0 incid\u00e8ncia no nom\u00e9s en la factura d&#8217;IBI a pagar en els pr\u00f2xims anys, sin\u00f3 en molts altres impostos que prenen com a refer\u00e8ncia el valor cadastral com a par\u00e0metre de quantificaci\u00f3 de l&#8217;objecte de l&#8217;tribut.<\/p>\n\n\n\n<p>Barcelona, \u200b\u200bjuliol de 2017<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Actualitzaci\u00f3 de la nota anterior<\/h2>\n\n\n\n<p>En 14 setembre de 2017 ha estat publicada una resoluci\u00f3 de TEAC, en relaci\u00f3 amb l&#8217;IBI, sobre: \u200b\u200b&#8221;Procediment de valoraci\u00f3 col\u00b7lectiva de car\u00e0cter general. Impugnaci\u00f3 indirecta de les pon\u00e8ncies de valors en el moment de concretar-se la assignaci\u00f3 individual de valors &#8220;. Aquesta resoluci\u00f3 del qual resulta d&#8217;especial inter\u00e8s per a les actuals reclamacions que s&#8217;estan plantejant dels valors cadastrals.<\/p>\n\n\n\n<p>Fins ara els motius de la reclamaci\u00f3 giraven, b\u00e0sicament, al voltant de la correcta aplicaci\u00f3 dels par\u00e0metres de la pon\u00e8ncia sobre la descripci\u00f3 cadastral. Amb aquesta nova resoluci\u00f3 s&#8217;obre substancialment el per\u00edmetre dels motius objecte de recurs, ja que cal impugnar, tamb\u00e9, la pon\u00e8ncia de valors.<\/p>\n\n\n\n<p>En aquesta resoluci\u00f3, el TEAC acull la doctrina de l&#8217;Tribunal Suprem de data 25 d&#8217;abril de 2016 recurs nombre 896\/16, en el fonament jur\u00eddic sis\u00e8 segon declara:<\/p>\n\n\n\n<p>&#8220;2n<em>) No obstant aix\u00f2, quan s&#8217;individualitza cada valor cadastral, i es notifica aquest, \u00e9s quan l&#8217;interessat pot valorar els possibles defectes o vicis de la Pon\u00e8ncia de Valors que no es manifesten m\u00e9s que quan la mateixa es projecta sobre el b\u00e9 immoble particular , de manera que no hi ha inconvenient jur\u00eddic que a el fil de la fixaci\u00f3 i notificaci\u00f3 de la valor cadastral<\/em> <strong><em>s&#8217;estengui la impugnaci\u00f3 a aquells aspectes de la Pon\u00e8ncia de Valors defectuosos quant tenen incid\u00e8ncia en la determinaci\u00f3 individualitzada de la valor cadastral. &#8220;<\/em><\/strong><\/p>\n\n\n\n<p>En conseq\u00fc\u00e8ncia la perspectiva de la reclamaci\u00f3 sobre l&#8217;IBI ha obert el seu camp d&#8217;actuaci\u00f3 de manera substancial at\u00e8s que ara tamb\u00e9 es pot impugnar la pon\u00e8ncia de valors pel que fa a la determinaci\u00f3 individualitzada de valor cadastral i no ha de cenyir-se a l&#8217;estricte marc de la correcci\u00f3 d&#8217;errors en l&#8217;aplicaci\u00f3 particular dels par\u00e0metres de la pon\u00e8ncia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat 26 de maig la Ger\u00e8ncia de Cadastre va aprovar l&#8217;acord pel qual es renoven els valors cadastrals de tot el municipi [\u2026]<\/p>\n","protected":false},"author":6,"featured_media":18153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[98,103],"tags":[],"class_list":["post-18215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacion","category-sense-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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