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RAÚL GONZÁLEZ GALÁN ABOGADOS



EL TRIBUNAL SUPREMO PROHÍBE A LA AGENCIA TRIBUTARIA LA IMPUTACIÓN COMO GANANCIA PATRIMONIAL DE LOS BIENES EN EL EXTRANJERO SIN PLAZO DE PRESCRIPCIÓN

El Tribunal Supremo, en Sentencia de 20 de junio de 2022, prohíbe a la Agencia Tributaria imputar como ganancia patrimonial los bienes en el extranjero sin plazo de prescripción.

La Sentencia determina que una liquidación por IRPF no puede practicarse sin sometimiento a plazo de prescripción alguno, cuando las ganancias patrimoniales no justificadas que se regularizan correspondan a rendimientos constituidos en bienes y activos en el extranjero y hayan sido puestas de manifiesto con ocasión del cumplimiento extemporáneo de la obligación de información.

Según la Sentencia, la Comisión Europea considera que la previsión contenida en el artículo 39.2 de la LIRPF, introduce un mecanismo manifiestamente desproporcionado de imprescriptibilidad de la potestad de regularizar las rentas de la AEAT. Razona también, que en el ámbito de la Unión Europea, existen mecanismos suficientes de cooperación administrativa para la transmisión de información fiscal.

EL ALCANCE DEL PROCEDIMIENTO DE COMPROBACIÓN LIMITADA POR LA AGENCIA TRIBUTARIA NO PUEDE SER AMPLIADO EN LA APERTURA DEL TRÁMITE DE AUDIENCIA

El Tribunal Supremo, en Sentencia de 3 de mayo de 2022, interpreta que la ampliación del alcance del procedimiento de comprobación limitada, junto con la notificación del trámite de audiencia y propuesta de liquidación, es contraria a los artículos 34.1.ñ) y 137 de la LGT, y constituye causa de nulidad de la liquidación dictada, que debe calificarse como infracción sustantiva del artículo 48.1 de la Ley 39/2015 y no como mero defecto formal.

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REAL DECRETO 1492/2011, DEL 24 DE OCTUBRE POR EL QUE SE APRUEBA EL REGLAMENTO DE LAS VALORACIONES DE LA LEY DEL SUELO

Posted on November 23, 2011 at 12:35 PM
La disposición final segunda del texto refundido de la Ley de Suelo, aprobado por Real Decreto Legislativo 2/2008,de 20 de junio,autorizó al Gobierno para proceder, en el ámbito de sus atribuciones, al desarrollo de la citada Ley.

Varios son los preceptos de la Ley en los que se alude a un posterior desarrollo reglamentario, tanto en relación con aspectos concretos, como en la mención genérica contenida en la citada Disposición final segunda. No obstante,dicho desarrollo, no se presenta con un carácter uniforme de necesidad para todos sus contenidos, dado que la Ley resulta, o bien lo suficientemente explícita en algunos de los mismos para permitir su aplicación directa, o bien en otros, se limita a establecer condiciones básicas de la igualdad en el ejercicio de los derechos y el cumplimiento de los correspondientes deberes constitucionales que, como tales, encuentran su mejor acomodo en el propio texto legal.

Desde esta perspectiva, el Reglamento, desarrolla el texto refundido de la Ley de Suelo en lo relativo a «la valoración inmobiliaria», con la intención de dar respuesta al deseo expresado por el legislador estatal, de mejorar el funcionamiento del mercado del suelo, para hacerlo más transparente y eficiente, combatiendo además, en la medida de lo posible, las eventuales prácticas especulativas en la utilización del mismo, prácticas especulativas que, en ocasiones, afectaban directamente a la fijación de valores a efectos expropiatorios. El
Tribunal Constitucional atribuyóen su Sentencia 61/1997, la competencia del legislador estatal en materia de valoraciones sólo en aquellos casos que se trataba de otorgar un tratamiento igualitario de todos los ciudadanos ante determinadas relaciones de los mismoscon las Administraciones Públicas. Por ello, este desarrollo recoge los métodos y técnicas de valoración a aplicar en los supuestos contemplados en el artículo 21.1 del Texto Refundido de la Ley de Suelo, todo ello sin perjuicio de lo que puedan establecer otras legislaciones especiales y sus normas de desarrollo,como pueden ser, especialmente, las de carácter financiero y tributario.

El desarrollo del nuevo régimen de valoraciones establecido por la Ley es pues de indudable trascendencia, no sólo porque no habían sido desarrollados reglamentariamente los criterios de valoración de las legislaciones anteriores, sino también por el hecho de que, por primera vez desde que las Comunidades Autónomas asumieran las competencias exclusivas en materia de urbanismo, elEstado ha procedido a desarrollar reglamentariamente una Ley de Suelo.

La regulación reglamentaria se distribuye en cinco Capítulos y cuatro Anexos:

El Capítulo I contiene, como Disposiciones Generales, el objeto del Reglamento y el necesario complemento de dos aspectos regulados por el texto refundido de la Ley de Suelo, cuya novedad está produciendo en la práctica problemas deinterpretación y aplicación. Se trata del suelo en situación de urbanizado,cuyo acotamiento con determinados elementos se entiende necesario, y la evaluación y seguimiento de la sostenibilidad económica de los instrumentos de ordenación, cuyos contenidos más fundamentales se precisan en este Reglamento,con el objeto de asegurar que cumple la función que le otorga la Ley.

Los Capítulos II, III y IV regulan ya, siguiendo las directrices marcadas por el texto refundido de la Ley de Suelo, los conceptos para la realización de lasvaloraciones y los correspondientes métodos de valoración, que se orientan a lanecesidad de estimar cuantitativamente el valor de sustitución del inmueble que sea objeto de tasación, por otro similar en la misma situación, sin consideración alguna de las posibles expectativas no derivadas del esfuerzo inversor de la propiedad. A tal efecto, para valorar inmuebles en situación básica de suelo rural (Capítulo III), al tratarse de un mercado menos concurrente y más opaco que el del suelo en situación de urbanizado, se desarrolla el valor de capitalización de la renta real o potencial de la explotación, en un contexto de búsqueda del valor correspondiente al más alto y mejor uso del suelo rural, nuevamente sin tener en cuenta las expectativas urbanísticas. Ello no excluye la introducción de métodos de valoración del suelo con una amplia gama de actividades económicas ya presentes, osusceptibles de ser desarrolladas en el
suelo rural, diferentes del aprovechamiento convencional, propias de una economía moderna y avanzada.

Desde la perspectiva conceptual de la valoración en suelo rural, el desarrollo de los correspondientes artículos de la Ley conducen a la formulación de la valoración de explotaciones, entendidas éstas como unidades de producción, que se corresponden con la parte territorial de la empresa, a la que se llega desde los campos valorativos tradicionales más tecnológicos, incluyendo en suelo rural cualquier actividad económica reglada. Se produce, así, la sustitución teórica de la renta de la tierra, por la renta de la explotación, en consonancia con la agricultura moderna y la Política Agraria Comunitaria y con el fin de resolver la inclusión, cada vez más frecuente, de explotaciones noagrarias en
suelo rural. En la misma dirección debe considerarse el desarrollo de las posibilidades de la renta potencial, lo que permite incluiren la valoración la mejora tecnológica y económica para la modernización, asícomo la totalidad del valor potencial productivo del territorio rural.

Por otro lado, desde la perspectiva metodológica, se propone un tratamiento novedoso en el campo de la valoración, consistente en la propuesta de tipos de capitalización diferentes, para tipos de explotaciones diferentes, y ello, en función del riesgo de cada actividad en suelo rural, lo que constituye el núcleo fundamental de la valoración rural a la que se dedican los artículos 7 a 18 de este Reglamento. En dichos artículos, la variabilidad resultante de las explotaciones de vida útil con horizonte temporal limitado, las correspondientes variaciones cíclicas propias de cada actividad sobre
suelo rural de duración ilimitada, la consideración de rentas reales, rentas potenciales y procesos cronológicos de conversión, junto con lanecesidad, por mandato constitucional, de eliminar las expectativas urbanísticas, han hecho imprescindible la inclusión de una cierta formulación algebraica procedente del campo de las Matemáticas Financieras cuyo resultado principal es la suma de progresiones geométricas.

En cuanto a la valoración de inmuebles en situación básica de
suelo urbanizado(Capítulo IV), tal y como se venía haciendo en legislaciones anteriores, se han utilizado criterios basados en información del mercado, acomodados al cumplimiento de los deberes y al levantamiento de las cargas urbanísticas por parte de sus titulares, si bien, en esta ocasión y con objeto de alcanzar una mayor precisión metodológica, se han pormenorizado los criterios para las distintas situaciones en las que se puede encontrar el suelo.

Para finalizar, el Capítulo V se refiere a las indemnizaciones y gastos de urbanización y desarrolla lo establecido por los artículos 25 y 26 del texto refundido de la Ley de Suelo.
 
Fuente: BOE

Categories: URBANISMO

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