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Noticias

Ante la situación de inseguridad jurídica provocada por la sentencia del Tribunal Constitucional 182/2021, el Consejo Asesor Institucional de AEDAF, CAI, considera necesario hacer público un claro posicionamiento sobre esta cuestión. Como sabéis, dicha sentencia declara la inconstitucionalidad y nulidad de los preceptos del Texto Refundido de la Ley de Haciendas Locales que determinaban la base imponible del Impuesto municipal sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (plusvalía municipal).  A la relevancia y gravedad de la sentencia, se añaden las circunstancias que la han rodeado, tanto en el fallo de la misma, como en su divulgación y publicación en el B.O.E.

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