{"id":460,"date":"2021-11-10T10:24:36","date_gmt":"2021-11-10T10:24:36","guid":{"rendered":"https:\/\/blog.ocasesores.es\/?p=460"},"modified":"2025-04-01T19:37:28","modified_gmt":"2025-04-01T17:37:28","slug":"real-decreto-de-la-nueva-plusvalia-municipal","status":"publish","type":"post","link":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/","title":{"rendered":"REAL DECRETO &#8211; PLUSVAL\u00cdA MUNICIPAL"},"content":{"rendered":"\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>Ayer, <strong>9 de noviembre 2021<\/strong>, se public\u00f3 en el BOE el <a href=\"http:\/\/446i.mj.am\/lnk\/AV0AABHITk4AAcoxHLwAAKp_NbUAAAAAAAEAJLNCAARECABhikdNanP40OMcRgqMBdvM-osGlQAEFPI\/2\/l6K6v29uqZEUp8sKWfT9BA\/aHR0cHM6Ly93d3cuYm9lLmVzL2JvZS9kaWFzLzIwMjEvMTEvMDkvcGRmcy9CT0UtQS0yMDIxLTE4Mjc2LnBkZg\" target=\"_blank\" rel=\"noreferrer noopener\">Real Decreto-ley 26\/2021<\/a>, de 8 de noviembre, aprobado ayer por el Consejo de Ministros, por el que <strong>se adapta el texto refundido de la Ley Reguladora de las Haciendas Locales<\/strong>, aprobado por el Real Decreto Legislativo 2\/2004, de 5 de marzo, a la reciente jurisprudencia del Tribunal Constitucional respecto del <strong>Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana<\/strong>. Seg\u00fan la exposici\u00f3n de motivos de la norma, con este real decreto-ley <strong>se pretende dar respuesta al mandato del Alto Tribunal, <u>a pesar de que su \u00faltima sentencia de fecha 26 de octubre de 2021 a\u00fan no ha sido publicada en el BOE<\/u>, de llevar a cabo las modificaciones o adaptaciones pertinentes en el r\u00e9gimen legal del impuesto<\/strong> como consecuencia de la \u00faltima de las sentencias dictadas por el TC, as\u00ed como integrar la doctrina contenida en sentencias anteriores, al objeto de dar unidad a la normativa del impuesto<strong> y cumplir con el principio de capacidad econ\u00f3mica<\/strong>. <br \/><br \/>Sin perjuicio de que en los pr\u00f3ximos d\u00edas haremos un an\u00e1lisis m\u00e1s detallado, se\u00f1alamos, a continuaci\u00f3n, los aspectos mas destacados de esta adaptaci\u00f3n normativa: <br \/><br \/><strong><span class=\"has-inline-color has-accent-1-color\">Naturaleza del impuesto:\u00a0<\/span><\/strong> Se mantiene, se grava el<strong> incremento del valor de los terrenos<\/strong>, puesto de manifiesto en el momento del devengo y experimentado a lo largo de un <strong>per\u00edodo de 20 a\u00f1os.<\/strong> <br \/><br \/><span class=\"has-inline-color has-accent-1-color\"><strong>Nuevo supuesto de no sujeci\u00f3n:\u00a0<\/strong> <\/span>Se introduce un<strong> nuevo supuesto de no sujeci\u00f3n<\/strong> para los casos en que se constate, a instancia del interesado, <strong>que no se ha producido un incremento de valor<\/strong>. El interesado deber\u00e1 declarar la transmisi\u00f3n, as\u00ed como aportar los t\u00edtulos que documenten la transmisi\u00f3n y la adquisici\u00f3n. Para constatar la<strong> inexistencia de incremento de valor,<\/strong> como valor de transmisi\u00f3n o de adquisici\u00f3n se tomar\u00e1 el que sea mayor de entre el que conste en el t\u00edtulo que documente la operaci\u00f3n o el comprobado, en su caso, por la Administraci\u00f3n Tributaria, de acuerdo con la nueva facultad que se otorga a los Ayuntamientos. <br \/><br \/><strong><span class=\"has-inline-color has-accent-1-color\">Determinaci\u00f3n de la base imponible:\u00a0<\/span><\/strong> La base imponible ser\u00e1 el resultado de multiplicar el valor catastral del suelo en el momento del devengo por los coeficientes que aprueben los Ayuntamientos, que en ning\u00fan caso podr\u00e1n exceder de los siguientes (en funci\u00f3n del n\u00famero de a\u00f1os desde la adquisici\u00f3n): <br \/><br \/><img decoding=\"async\" src=\"http:\/\/446i.mj.am\/img\/446i\/b\/mh1jq\/gyyvh.jpeg\" width=\"268\" \/><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>Los coeficientes ser\u00e1n actualizados anualmente por norma de rango legal (podr\u00e1 llevarse a cabo, por ejemplo, en la LPGE).<br \/><br \/>A los solos efectos de este impuesto, los <strong>Ayuntamientos podr\u00e1n corregir hasta un 15% a la baja los valores catastrales<\/strong> del suelo en funci\u00f3n de su grado de actualizaci\u00f3n.<br \/><br \/>Este <strong>sistema objetivo de c\u00e1lculo se convierte en optativo<\/strong>, puesto que el contribuyente podr\u00e1 optar por tributar <strong>en funci\u00f3n de la plusval\u00eda real obtenida en el momento de la transmisi\u00f3n de un inmueble<\/strong> y que se determina por la diferencia entre el valor de transmisi\u00f3n del suelo y el de adquisici\u00f3n, <strong>siempre que acredite ser inferior<\/strong>.<br \/><br \/>A estos efectos, en las transmisiones de un inmueble en los que haya suelo y construcci\u00f3n, la plusval\u00eda real del terreno equivaldr\u00e1 a la diferencia entre el precio de venta y el de adquisici\u00f3n tras aplicarle la proporci\u00f3n que representa el valor catastral del suelo sobre el valor catastral total. Estos c\u00e1lculos podr\u00e1n ser objeto de <strong>comprobaci\u00f3n por parte de los Ayuntamientos.<\/strong> <br \/><br \/><span class=\"has-inline-color has-accent-1-color\"><strong>Plusval\u00edas generadas en menos de un a\u00f1o<\/strong>:<\/span> Como novedad, ser\u00e1n gravadas las plusval\u00edas generadas en menos de un a\u00f1o. <br \/><br \/><strong><span class=\"has-inline-color has-accent-1-color\">Adaptaci\u00f3n de las ordenanzas fiscales<\/span><\/strong> Los Ayuntamientos tendr\u00e1n un plazo de seis meses desde la entrada en vigor del Real Decreto-ley para adecuar sus normativas al nuevo marco legal. Mientras tanto, resultar\u00e1 de aplicaci\u00f3n lo dispuesto en el real decreto-ley, tom\u00e1ndose, para la determinaci\u00f3n de la base imponible del impuesto, los coeficientes m\u00e1ximos en \u00e9l establecidos. <br \/><br \/><span class=\"has-inline-color has-accent-1-color\"><strong>Entrada en vigor<\/strong>: <\/span>El Real Decreto-Ley entrar\u00e1 en vigor el d\u00eda siguiente al de su publicaci\u00f3n en el BOE, es decir, el 10 de noviembre de 2021.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n","protected":false},"excerpt":{"rendered":"<p>Publicaci\u00f3n y entrada en vigor del nuevo Real Decreto que regula la plusval\u00eda municipal<\/p>\n","protected":false},"author":1,"featured_media":1339,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,21,8,10,35],"tags":[],"class_list":["post-460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario","category-empresa-familiar","category-jurisprudencia","category-leyes-normativa","category-plusvalia-municipal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REAL DECRETO - PLUSVAL\u00cdA MUNICIPAL - OC | Tax &amp; Legal<\/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:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REAL DECRETO - PLUSVAL\u00cdA MUNICIPAL - OC | Tax &amp; Legal\" \/>\n<meta property=\"og:description\" content=\"Publicaci\u00f3n y entrada en vigor del nuevo Real Decreto que regula la plusval\u00eda municipal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/\" \/>\n<meta property=\"og:site_name\" content=\"OC | Tax &amp; Legal\" \/>\n<meta property=\"article:published_time\" content=\"2021-11-10T10:24:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-01T17:37:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ocasesores.es\/wp-content\/uploads\/2021\/11\/plusvalia-municipal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"405\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"OC Tax &amp; Legal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"OC Tax &amp; Legal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/\"},\"author\":{\"name\":\"OC Tax &amp; Legal\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#\\\/schema\\\/person\\\/5e9abf0504b8d7ba0363491eb9fff90c\"},\"headline\":\"REAL DECRETO &#8211; PLUSVAL\u00cdA MUNICIPAL\",\"datePublished\":\"2021-11-10T10:24:36+00:00\",\"dateModified\":\"2025-04-01T17:37:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/\"},\"wordCount\":705,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/plusvalia-municipal.jpg\",\"articleSection\":[\"Derecho tributario\",\"Empresa Familiar\",\"Jurisprudencia\",\"Modificaciones normativas\",\"Plusval\u00eda Municipal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/\",\"name\":\"REAL DECRETO - PLUSVAL\u00cdA MUNICIPAL - OC | Tax &amp; Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/plusvalia-municipal.jpg\",\"datePublished\":\"2021-11-10T10:24:36+00:00\",\"dateModified\":\"2025-04-01T17:37:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/plusvalia-municipal.jpg\",\"contentUrl\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/plusvalia-municipal.jpg\",\"width\":900,\"height\":405},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/real-decreto-de-la-nueva-plusvalia-municipal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/oc-tax-legal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"REAL DECRETO &#8211; PLUSVAL\u00cdA MUNICIPAL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/\",\"name\":\"OC | Tax &amp; Legal\",\"description\":\"OC Tax &amp; Legal es un despacho especializado en asesoramiento fiscal y legal a empresas, inversores y grandes patrimonios.\",\"publisher\":{\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"LegalService\"],\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#organization\",\"name\":\"OC Tax & Legal\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-logo-1.png\",\"contentUrl\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-logo-1.png\",\"width\":512,\"height\":512,\"caption\":\"OC | Tax &amp; Legal\"},\"image\":\"https:\\\/\\\/ocasesores.es\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Oficinas-OC-TAXLEGAL-9-2-2.jpg\",\"alternateName\":[\"OC Asesores\",\"OC Asesores Tax & Legal\",\"OC | Tax & Legal\"],\"legalName\":\"OC TAX & LEGAL, S.L.\",\"taxID\":\"B87013439\",\"description\":\"Despacho boutique de asesoramiento fiscal y legal a empresas, inversores y grandes patrimonios: planificaci\u00f3n fiscal nacional e internacional, empresa familiar, reestructuraciones empresariales, procedimientos tributarios, outsourcing contable y laboral.\",\"foundingDate\":\"2020\",\"founder\":[{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/equipo\\\/francisco-aguirre\\\/#person\",\"name\":\"Francisco Aguirre\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/equipo\\\/francisco-aguirre\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/equipo\\\/carlos-bodega\\\/#person\",\"name\":\"Carlos Bodega\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/equipo\\\/carlos-bodega\\\/\"}],\"telephone\":\"+34 916 74 45 23\",\"email\":\"info@ocasesores.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Calle La Mas\u00f3 2, Oficina 7\",\"postalCode\":\"28034\",\"addressLocality\":\"Madrid\",\"addressRegion\":\"Comunidad de Madrid\",\"addressCountry\":\"ES\"},\"openingHoursSpecification\":{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"18:30\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"},\"availableLanguage\":[\"es\",\"en\"],\"knowsAbout\":[\"Fiscalidad corporativa\",\"Impuesto sobre Sociedades\",\"Planificaci\u00f3n fiscal internacional\",\"Convenios para evitar la doble imposici\u00f3n\",\"R\u00e9gimen especial de fusiones, escisiones y aportaciones (FEAC)\",\"Consolidaci\u00f3n fiscal\",\"Empresa familiar\",\"Impuesto sobre el Patrimonio\",\"Impuesto sobre Sucesiones y Donaciones\",\"Inspecci\u00f3n tributaria\",\"Reclamaciones econ\u00f3mico-administrativas\",\"Contencioso-administrativo tributario\",\"IVA\",\"Outsourcing contable y fiscal\",\"Derecho laboral\"],\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"\u00c1reas de pr\u00e1ctica\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Empresa familiar y grandes patrimonios\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/areas\\\/empresa-familiar-y-grandes-patrimonios\\\/\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Tax & Legal\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/areas\\\/tax-legal\\\/\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Consultor\u00eda de negocio\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/areas\\\/consultoria-de-negocio\\\/\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Outsourcing\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/areas\\\/outsourcing-gestion-integral\\\/\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Laboral\",\"url\":\"https:\\\/\\\/ocasesores.es\\\/areas\\\/laboral\\\/\"}}]},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/oc-tax-legal\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/#\\\/schema\\\/person\\\/5e9abf0504b8d7ba0363491eb9fff90c\",\"name\":\"OC Tax &amp; Legal\",\"sameAs\":[\"https:\\\/\\\/ocasesores.es\"],\"url\":\"https:\\\/\\\/ocasesores.es\\\/en\\\/author\\\/rmadmin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"REAL DECRETO - PLUSVAL\u00cdA MUNICIPAL - OC | Tax &amp; Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/","og_locale":"en_US","og_type":"article","og_title":"REAL DECRETO - PLUSVAL\u00cdA MUNICIPAL - OC | Tax &amp; Legal","og_description":"Publicaci\u00f3n y entrada en vigor del nuevo Real Decreto que regula la plusval\u00eda municipal","og_url":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/","og_site_name":"OC | Tax &amp; Legal","article_published_time":"2021-11-10T10:24:36+00:00","article_modified_time":"2025-04-01T17:37:28+00:00","og_image":[{"width":900,"height":405,"url":"https:\/\/ocasesores.es\/wp-content\/uploads\/2021\/11\/plusvalia-municipal.jpg","type":"image\/jpeg"}],"author":"OC Tax &amp; Legal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"OC Tax &amp; Legal","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#article","isPartOf":{"@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/"},"author":{"name":"OC Tax &amp; Legal","@id":"https:\/\/ocasesores.es\/en\/#\/schema\/person\/5e9abf0504b8d7ba0363491eb9fff90c"},"headline":"REAL DECRETO &#8211; PLUSVAL\u00cdA MUNICIPAL","datePublished":"2021-11-10T10:24:36+00:00","dateModified":"2025-04-01T17:37:28+00:00","mainEntityOfPage":{"@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/"},"wordCount":705,"commentCount":0,"publisher":{"@id":"https:\/\/ocasesores.es\/en\/#organization"},"image":{"@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#primaryimage"},"thumbnailUrl":"https:\/\/ocasesores.es\/wp-content\/uploads\/2021\/11\/plusvalia-municipal.jpg","articleSection":["Derecho tributario","Empresa Familiar","Jurisprudencia","Modificaciones normativas","Plusval\u00eda Municipal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/","url":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/","name":"REAL DECRETO - PLUSVAL\u00cdA MUNICIPAL - OC | Tax &amp; Legal","isPartOf":{"@id":"https:\/\/ocasesores.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#primaryimage"},"image":{"@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#primaryimage"},"thumbnailUrl":"https:\/\/ocasesores.es\/wp-content\/uploads\/2021\/11\/plusvalia-municipal.jpg","datePublished":"2021-11-10T10:24:36+00:00","dateModified":"2025-04-01T17:37:28+00:00","breadcrumb":{"@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#primaryimage","url":"https:\/\/ocasesores.es\/wp-content\/uploads\/2021\/11\/plusvalia-municipal.jpg","contentUrl":"https:\/\/ocasesores.es\/wp-content\/uploads\/2021\/11\/plusvalia-municipal.jpg","width":900,"height":405},{"@type":"BreadcrumbList","@id":"https:\/\/ocasesores.es\/en\/real-decreto-de-la-nueva-plusvalia-municipal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/ocasesores.es\/en\/oc-tax-legal\/"},{"@type":"ListItem","position":2,"name":"REAL DECRETO &#8211; PLUSVAL\u00cdA MUNICIPAL"}]},{"@type":"WebSite","@id":"https:\/\/ocasesores.es\/en\/#website","url":"https:\/\/ocasesores.es\/en\/","name":"OC | Tax &amp; Legal","description":"OC Tax &amp; Legal es un despacho especializado en asesoramiento fiscal y legal a empresas, inversores y grandes patrimonios.","publisher":{"@id":"https:\/\/ocasesores.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ocasesores.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","LegalService"],"@id":"https:\/\/ocasesores.es\/en\/#organization","name":"OC Tax & Legal","url":"https:\/\/ocasesores.es\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ocasesores.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/ocasesores.es\/wp-content\/uploads\/2025\/03\/cropped-logo-1.png","contentUrl":"https:\/\/ocasesores.es\/wp-content\/uploads\/2025\/03\/cropped-logo-1.png","width":512,"height":512,"caption":"OC | Tax &amp; Legal"},"image":"https:\/\/ocasesores.es\/wp-content\/uploads\/2025\/04\/Oficinas-OC-TAXLEGAL-9-2-2.jpg","alternateName":["OC Asesores","OC Asesores Tax & Legal","OC | Tax & Legal"],"legalName":"OC TAX & LEGAL, S.L.","taxID":"B87013439","description":"Despacho boutique de asesoramiento fiscal y legal a empresas, inversores y grandes patrimonios: planificaci\u00f3n fiscal nacional e internacional, empresa familiar, reestructuraciones empresariales, procedimientos tributarios, outsourcing contable y laboral.","foundingDate":"2020","founder":[{"@type":"Person","@id":"https:\/\/ocasesores.es\/equipo\/francisco-aguirre\/#person","name":"Francisco Aguirre","url":"https:\/\/ocasesores.es\/equipo\/francisco-aguirre\/"},{"@type":"Person","@id":"https:\/\/ocasesores.es\/equipo\/carlos-bodega\/#person","name":"Carlos Bodega","url":"https:\/\/ocasesores.es\/equipo\/carlos-bodega\/"}],"telephone":"+34 916 74 45 23","email":"info@ocasesores.es","address":{"@type":"PostalAddress","streetAddress":"Calle La Mas\u00f3 2, Oficina 7","postalCode":"28034","addressLocality":"Madrid","addressRegion":"Comunidad de Madrid","addressCountry":"ES"},"openingHoursSpecification":{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"18:30"},"areaServed":{"@type":"Country","name":"Espa\u00f1a"},"availableLanguage":["es","en"],"knowsAbout":["Fiscalidad corporativa","Impuesto sobre Sociedades","Planificaci\u00f3n fiscal internacional","Convenios para evitar la doble imposici\u00f3n","R\u00e9gimen especial de fusiones, escisiones y aportaciones (FEAC)","Consolidaci\u00f3n fiscal","Empresa familiar","Impuesto sobre el Patrimonio","Impuesto sobre Sucesiones y Donaciones","Inspecci\u00f3n tributaria","Reclamaciones econ\u00f3mico-administrativas","Contencioso-administrativo tributario","IVA","Outsourcing contable y fiscal","Derecho laboral"],"hasOfferCatalog":{"@type":"OfferCatalog","name":"\u00c1reas de pr\u00e1ctica","itemListElement":[{"@type":"Offer","itemOffered":{"@type":"Service","name":"Empresa familiar y grandes patrimonios","url":"https:\/\/ocasesores.es\/areas\/empresa-familiar-y-grandes-patrimonios\/"}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Tax & Legal","url":"https:\/\/ocasesores.es\/areas\/tax-legal\/"}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Consultor\u00eda de negocio","url":"https:\/\/ocasesores.es\/areas\/consultoria-de-negocio\/"}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Outsourcing","url":"https:\/\/ocasesores.es\/areas\/outsourcing-gestion-integral\/"}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Laboral","url":"https:\/\/ocasesores.es\/areas\/laboral\/"}}]},"sameAs":["https:\/\/www.linkedin.com\/company\/oc-tax-legal\/"]},{"@type":"Person","@id":"https:\/\/ocasesores.es\/en\/#\/schema\/person\/5e9abf0504b8d7ba0363491eb9fff90c","name":"OC Tax &amp; Legal","sameAs":["https:\/\/ocasesores.es"],"url":"https:\/\/ocasesores.es\/en\/author\/rmadmin\/"}]}},"_links":{"self":[{"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/posts\/460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/comments?post=460"}],"version-history":[{"count":2,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/posts\/460\/revisions"}],"predecessor-version":[{"id":2357,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/posts\/460\/revisions\/2357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/media\/1339"}],"wp:attachment":[{"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/media?parent=460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/categories?post=460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ocasesores.es\/en\/wp-json\/wp\/v2\/tags?post=460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}