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Madrid, 23 de febrero 2026 — El Tribunal Constitucional, en su sentencia sobre el Valor de Referencia, considera que la transmisión de un inmueble pone de manifiesto una capacidad económica que debe gravarse; y que hacerlo a través de un sistema consistente en atribuir un valor mínimo de tributación inferior al de mercado (“valor de referencia”) es conforme con la Constitución.
Con independencia de otras cuestiones, si la determinación anual del valor de referencia no se hace de una forma rigurosa, pormenorizada e individualizada para cada inmueble, el sistema está abocado al fracaso, y previamente a la arbitrariedad de la Administración. Y digo esto, porque teniendo pendiente una transmisión de un inmueble de mi propiedad (vivienda en una capital de provincia), obtengo su valor de referencia y, al resultarme totalmente desorbitado y al menos un 30% superior al de mercado, compruebo el valor de referencia de varias viviendas de la misma planta donde se encuentra la mía; y para mi sorpresa constato que el valor asignado a las viviendas exteriores, que dan a la plaza del ayuntamiento de la ciudad, es idéntico al asignado a la vivienda de mi propiedad, interior y con mucha menos luz natural que las exteriores. Es decir, el valor asignado a las viviendas del edificio es el mismo, sin tener en cuenta sus características particulares, en nuestro caso concreto que el valor de las exteriores, que tienen vistas directas a la plaza principal de la ciudad, es igual al de las interiores, sin esas vistas y con mucha menos luz natural.
Mucho me temo que lo anterior ya haya empezado a constituir la práctica habitual en la determinación del valor de referencia.
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