Si vendiste tu vivienda o plaza de garaje hace no más de cuatro años por menos dinero del que te costó, FACUA-Consumidores en Acción puede ayudarte a reclamar al Ayuntamiento la devolución del impuesto de plusvalía. También tienes derecho a recuperar ese dinero si lo pagaste tras perder tu inmueble como consecuencia de un embargo o al acordar con el banco la dación en pago porque no podías abonar la hipoteca.
El Tribunal Constitucional ha dictaminado la nulidad de varios artículos de la ley que regula el pago del impuesto sobre el incremento del valor de los terrenos de naturaleza urbana -conocido popularmente como impuesto de plusvalía-, de manera que los consumidores pueden reclamar las cantidades abonadas si registraron pérdidas en la venta del inmueble.
En su sentencia, fechada el pasado 11 de mayo, el Alto Tribunal declara inconstitucionales y nulos los artículos 107.1, 107.2 a) y 110.4 de la Ley Reguladora de las Haciendas Locales, aprobada por el Real Decreto Legislativo 2/2004, de 5 de marzo, pero únicamente en lo que se refiere a someter a tributación situaciones de inexistencia de incrementos de valor. Asi, se determina que se vulnera el principio constitucional de «capacidad económica» en la medida en que no se vincula necesariamente a la existencia de un incremento real del valor del bien, «sino a la mera titularidad del terreno durante un periodo de tiempo».
PASO 1. LOCALIZA LAS ESCRITURAS Y EL DOCUMENTO DE PAGO
Si quieres que te ayudemos a reclamar tu dinero, en primer lugar necesitamos que localices las escrituras correspondientes a la compra y a la venta de la vivienda y el justificante que acredita el pago del impuesto de plusvalía. En el caso de que no dispongas de alguno de estos documentos, indícanoslo para orientarte. En cuanto te des de alta como socio de pleno derecho de FACUA, recibirás un correo donde te informaremos de la dirección a la que tendrás que enviarnos esos documentos (depende de la provincia donde residas), para que nuestros técnicos comiencen a analizarlos.
PASO 2. RECLAMACIÓN EXTRAJUDICIAL
Para recuperar lo pagado con el impuesto, hay que dirigirse al ayuntamiento y reclamarlo acreditando que perdiste dinero con la transmisión del inmueble, así que lo mejor es que reclames bien asesorado y respaldado. Ya sabes que somos una organización sin ánimo de lucro que puede batallar en defensa de los consumidores gracias a las cuotas que nos aportan nuestros socios. Así que si estás valorando que sea nuestro equipo jurídico el que te ayude a reclamar tu dinero, el alta como socio de pleno derecho de FACUA y la cuota hasta que finalice 2017 supone a día de hoy sólo 67 euros (es la suma de nuestra cuota de alta, de 27 euros, y el prorrateo de la cuota anual, de 60).
Una vez que nuestros técnicos analicen la documentación que nos aportes para verificar que perdiste dinero con la venta de tu vivienda, los equipos jurídicos de FACUA prepararán la reclamación para que la entregues al ayuntamiento.
PASO 3. ACCIÓN JUDICIAL
En caso de que el ayuntamiento se niegue a devolverte el dinero, habrá que presentar el correspondiente recurso en el plazo legal establecido para ello. Si agotadas las vías de recurso el consistorio sigue sin aceptar la devolución, habrá que acudir a la justicia para reclamarlo.
Podemos ir a los tribunales en un importante número de ciudades. Si quieres que los equipos jurídicos de FACUA interpongan una acción judicial en tu nombre, a través de un recurso contencioso administrativo, sólo tendrás que abonar una pequeña cuota extraordinaria más los honorarios del procurador y, de producirse, los posibles gastos de desplazamiento. Por supuesto, todo el dinero que te devuelvan es tuyo, incluido el de la posible condena en costas: FACUA no se quedará con ningún porcentaje.
Esperando haberte sido de utilidad, recibe un cordial saludo.
Paco Sánchez Legrán.
Presidente de FACUA-Consumidores en Acción.
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