{"id":232,"date":"2021-11-05T11:31:35","date_gmt":"2021-11-05T11:31:35","guid":{"rendered":"https:\/\/formacion.dival.es\/blog\/?p=232"},"modified":"2021-11-15T09:55:59","modified_gmt":"2021-11-15T09:55:59","slug":"opinio-plusvalua-cronica-duna-mort-anunciada-beatriz-moreno-serrano","status":"publish","type":"post","link":"https:\/\/formacion.dival.es\/blog\/index.php\/va\/2021\/11\/05\/opinio-plusvalua-cronica-duna-mort-anunciada-beatriz-moreno-serrano\/","title":{"rendered":"OPINI\u00d3 | \u2018Plusv\u00e0lua: cr\u00f2nica d&#8217;una mort anunciada\u2019. Beatriz Moreno Serrano"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/formacion.dival.es\/blog\/wp-content\/uploads\/2021\/11\/Diseno-sin-titulo-45-1024x576.png\" alt=\"\"\/><\/figure>\n\n\n\n<p>Dimarts passat 26 d&#8217;octubre, a primera hora de la vesprada, el <strong>Tribunal Constitucional <\/strong>emetia una nota de premsa en relaci\u00f3 amb l<strong>&#8216;Impost sobre l&#8217;Increment de Valor dels Terrenys de Naturalesa Urbana (IIVTNU)<\/strong>, avan\u00e7ant que el Ple del citat Tribunal declarava la inconstitucionalitat i nul\u00b7litat dels articles 107.1, par\u00e0graf segon, 107.2 a) i 107.4 del Text Ref\u00f3s de la <strong>Llei d&#8217;Hisendes Locals.<\/strong><\/p>\n\n\n\n<p>L&#8217;endem\u00e0 passat d&#8217;este anunci, <strong>la tresorera de la Diputaci\u00f3 de Val\u00e8ncia, Beatriz Moreno Serrano<\/strong>, impartia en\u00a0ADEIT\u00a0una pon\u00e8ncia organitzada per la instituci\u00f3 provincial, en col\u00b7laboraci\u00f3 amb l&#8217;<strong>INAP<\/strong>, sobre este controvertit impost municipal. Durant tot el mat\u00ed del dijous 28 d&#8217;octubre, Beatriz Moreno aclaria moltes de les q\u00fcestions que se suscitaven amb la declaraci\u00f3 d&#8217;inconstitucionalitat de la f\u00f3rmula de c\u00e0lcul de la coneguda com a \u201cplusv\u00e0lua\u201d. Una pon\u00e8ncia que servia per a posar el punt i final al curs coordinat per la pr\u00f2pia tresorera: \u201cProblem\u00e0tica actual en els tributs locals, 2021\u201d.<\/p>\n\n\n\n<p>Per fi, el dimecres 3 de novembre, el m\u00e0xim int\u00e8rpret de la <strong>Constituci\u00f3 Espanyola<\/strong> penjava en la seua p\u00e0gina web el text \u00edntegre de la sent\u00e8ncia. Un dia despr\u00e9s, la nostra tresorera publicava en <strong>El Consultor dels Ajuntaments<\/strong> una minuciosa an\u00e0lisi de la situaci\u00f3 actual del citat impost, del qual s&#8217;ha dit que \u00e9s \u201cEl millor i m\u00e9s documentat comentari sobre la inconstitucionalitat del\u00a0IIVTNU\u201d.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/elconsultor.laley.es\/Content\/Documento.aspx?params=H4sIAAAAAAAEAMtMSbF1CTEAAmNjE0NzQ7Wy1KLizPw8WyMDI0NDQwMTkEBmWqVLfnJIZUGqbVpiTnEqAOMfad41AAAAWKE\">FES CLIC EN ESTE ENLLA\u00c7 PER A LLEGIR L&#8217;ARTICLE<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dimarts passat 26 d&#8217;octubre, a primera hora de la vesprada, el Tribunal Constitucional emetia una nota de premsa en relaci\u00f3 amb l&#8216;Impost sobre l&#8217;Increment de Valor dels Terrenys de Naturalesa Urbana (IIVTNU), avan\u00e7ant que&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[118],"tags":[142,150,156,158,174,186,188,194,200],"class_list":["post-232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinio","tag-aapp-2val","tag-beatriz-moreno-serranoval","tag-constitucion-espanolaval","tag-consultor-de-los-ayuntamientosval","tag-diputacion-de-valenciaval","tag-iivtnu-2val","tag-impuestosval","tag-plusvaliaval","tag-tesoreraval"],"_links":{"self":[{"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/posts\/232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/comments?post=232"}],"version-history":[{"count":1,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/posts\/232\/revisions"}],"predecessor-version":[{"id":233,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/posts\/232\/revisions\/233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/media\/164"}],"wp:attachment":[{"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/media?parent=232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/categories?post=232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/formacion.dival.es\/blog\/index.php\/wp-json\/wp\/v2\/tags?post=232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}