{"id":137,"date":"2022-02-21T11:41:22","date_gmt":"2022-02-21T11:41:22","guid":{"rendered":"https:\/\/new.alfergestion.com\/?p=137"},"modified":"2023-04-07T01:09:16","modified_gmt":"2023-04-07T01:09:16","slug":"reclam-plusvalia","status":"publish","type":"post","link":"https:\/\/www.alfergestion.com\/en\/reclam-plusvalia\/","title":{"rendered":"El Tribunal Supremo abre la puerta para reclamar contra plusval\u00edas y 720"},"content":{"rendered":"

El Tribunal Supremo permite al contribuyente impugnar liquidaciones fiscales firmes, como las cobradas por cuotas de plusval\u00eda (IIVTNU) o sanciones del modelo 720. Lo hace en sentencia que reconoce al contribuyente el derecho a incoar el inicio del procedimiento de revocaci\u00f3n, que la Administraci\u00f3n debiera iniciar de oficio, pero cuya incoaci\u00f3n hasta el momento se arrogaba en exclusiva.<\/p>\n

 <\/p>\n

Ahora deber\u00e1 cumplir a petici\u00f3n del interesado, permitiendo recuperar estos cobros que deben ser declarados nulos, ya que fueron realizados y adquirieron firmeza en infracci\u00f3n manifiesta de ley. Debe recordarse que, respecto del Modelo 720, la Comisi\u00f3n Europea llevaba advirtiendo a Espa\u00f1a desde 2017 sobre lo abusivo del sistema, sin que nada se hiciera desde Ejecutivo o Legislativo para adaptar el r\u00e9gimen al derecho comunitario.<\/p>\n

 <\/p>\n

\u2192 Ver noticia en Expansi\u00f3n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El Tribunal Supremo permite al contribuyente impugnar liquidaciones fiscales firmes, como las cobradas por cuotas de plusval\u00eda (IIVTNU) o sanciones del modelo 720. Lo hace en sentencia que reconoce al contribuyente el derecho a incoar el inicio del procedimiento de revocaci\u00f3n, que la Administraci\u00f3n debiera iniciar de oficio, pero cuya incoaci\u00f3n hasta el momento se … Continue reading \u00abEl Tribunal Supremo abre la puerta para reclamar contra plusval\u00edas y 720\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":374,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4,1],"tags":[],"class_list":["post-137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","category-fiscal","category-noticias"],"acf":[],"yoast_head":"\nEl Tribunal Supremo abre la puerta para reclamar contra plusval\u00edas y 720 -<\/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:\/\/www.alfergestion.com\/en\/reclam-plusvalia\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Supremo abre la puerta para reclamar contra plusval\u00edas y 720 -\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Supremo permite al contribuyente impugnar liquidaciones fiscales firmes, como las cobradas por cuotas de plusval\u00eda (IIVTNU) o sanciones del modelo 720. 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