El Real Decreto-Ley 26/2021, de 8 de noviembre, con entrada en vigor el 10/11/2021, modifica el Texto Refundido de la Ley de Haciendas Locales para dar cumplimiento al mandato del Tribunal Constitucional, quien mediante Sentencia 182/2021 del 26/10/2021, aún no publicada en el BOE, ha declarado la inconstitucionalidad y nulidad del sistema de determinación de la base imponible del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (plusvalía municipal). Este Real Decreto-Ley afecta a las plusvalías devengadas a partir de su entrada en vigor.
VER MODIFICACIÓN DEL CÁLCULO DE LA “PLUSVALÍA MUNICIPAL”
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