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An heir enquired whether they were required to pay the amount corresponding to a 95% tax relief applied in their IIVTNU self-assessment, or if that amount was exempt. The DGT ruled that self-assessments completed before the Constitutional Court ruling constitute consolidated situations and cannot be revised.
Cuestión planteada Se plantea, si de acuerdo con lo previsto en la STS 0182/2021, está obligado a liquidar el importe correspondiente a la bonificación aplicada o si dicho importe está exonerado de tributar.
Las autoliquidaciones practicadas con anterioridad al 26 de octubre de 2021 se consideran situaciones consolidadas y no pueden ser revisadas por la STC 182/2021. El Ayuntamiento no puede iniciar inspecciones ni regularizaciones por incumplimiento de requisitos de bonificación en hechos devengados antes de dicha fecha. Asimismo, el Real Decreto-Ley 26/2021 no tiene efectos retroactivos y solo se aplica a hechos imponibles devengados a partir del 10 de noviembre de 2021. Por tanto, no procede la devolución de la parte de la cuota no bonificada en autoliquidaciones previas a la sentencia.
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