{"id":4151,"date":"2025-03-10T10:36:04","date_gmt":"2025-03-10T09:36:04","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4151"},"modified":"2025-03-12T09:25:00","modified_gmt":"2025-03-12T08:25:00","slug":"els-autonoms-poden-reclamar-litp-pagat-per-terrasses","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/","title":{"rendered":"Els aut\u00f2noms poden reclamar l&#8217;ITP pagat per terrasses en s\u00f2l p\u00fablic despr\u00e9s de la sent\u00e8ncia del Suprem"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/#Introduccio\" title=\"Introducci\u00f3\">Introducci\u00f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/#El_fall_del_Tribunal_Suprem_Que_significa_i_a_qui_afecta\" title=\"El fall del Tribunal Suprem: Qu\u00e8 significa i a qui afecta?\">El fall del Tribunal Suprem: Qu\u00e8 significa i a qui afecta?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/#Diferencia_entre_autoritzacio_municipal_i_concessio_administrativa\" title=\"Difer\u00e8ncia entre autoritzaci\u00f3 municipal i concessi\u00f3 administrativa\">Difer\u00e8ncia entre autoritzaci\u00f3 municipal i concessi\u00f3 administrativa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/#Com_poden_els_autonoms_sollicitar_la_devolucio_de_lITP_pagat\" title=\"Com poden els aut\u00f2noms sol\u00b7licitar la devoluci\u00f3 de l&#8217;ITP pagat?\">Com poden els aut\u00f2noms sol\u00b7licitar la devoluci\u00f3 de l&#8217;ITP pagat?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/#Podria_haver-hi_resistencia_per_part_de_lAdministracio\" title=\"Podria haver-hi resist\u00e8ncia per part de l&#8217;Administraci\u00f3?\">Podria haver-hi resist\u00e8ncia per part de l&#8217;Administraci\u00f3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/#Conclusio_Un_pas_important_per_a_lhostaleria_i_altres_negocis_en_sol_public\" title=\"Conclusi\u00f3: Un pas important per a l&#8217;hostaleria i altres negocis en s\u00f2l p\u00fablic\">Conclusi\u00f3: Un pas important per a l&#8217;hostaleria i altres negocis en s\u00f2l p\u00fablic<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Introduccio\"><\/span><strong>Introducci\u00f3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-pm-slice=\"1 1 []\">El Tribunal Suprem ha dictat una sent\u00e8ncia clau que eximeix bars, restaurants i altres negocis de pagar l<a href=\"https:\/\/atc.gencat.cat\/ca\/tributs\/itpajd\/\">&#8216;Impost sobre Transmissions Patrimonials (ITP)<\/a> per l&#8217;\u00fas de terrasses en s\u00f2l p\u00fablic. Fins ara, algunes comunitats aut\u00f2nomes consideraven que la concessi\u00f3 d&#8217;espai p\u00fablic per a terrasses generava un fet imposable subjecte a aquest tribut. No obstant aix\u00f2, el Tribunal ha deixat clar que aquestes autoritzacions municipals no impliquen una transmissi\u00f3 patrimonial i, per tant, no han de ser gravades amb l&#8217;ITP.<\/p>\n<p>Aquesta resoluci\u00f3 obre la porta a milers de reclamacions per part d&#8217;aut\u00f2noms i petites empreses que han abonat aquest impost de manera indeguda des de 2021. En aquest article, expliquem els detalls de la sent\u00e8ncia, les seves implicacions i el procediment per sol\u00b7licitar la devoluci\u00f3 dels imports pagats.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"El_fall_del_Tribunal_Suprem_Que_significa_i_a_qui_afecta\"><\/span><strong>El fall del Tribunal Suprem: Qu\u00e8 significa i a qui afecta?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La <a href=\"https:\/\/www.poderjudicial.es\/search\/sentencias\/tributario\/51\/PUB\">sent\u00e8ncia del Tribunal Suprem 106\/2025<\/a> estableix que la concessi\u00f3 d&#8217;una autoritzaci\u00f3 municipal per instal\u00b7lar terrasses a la via p\u00fablica no equival a la compra o transmissi\u00f3 d&#8217;un b\u00e9, sin\u00f3 que es tracta d&#8217;un \u00fas temporal i revocable de l&#8217;espai. Per tant, no compleix els requisits legals per ser gravat amb l&#8217;ITP.<\/p>\n<p>Aquesta decis\u00f3 suposa un gran alleujament per als aut\u00f2noms i petites empreses del sector de l&#8217;hostaleria que, en els darrers anys, han hagut d&#8217;assumir aquest cost addicional. A m\u00e9s de bars i restaurants, altres negocis amb permisos municipals en s\u00f2l p\u00fablic, com quioscos de premsa o flors, mercats i food trucks, podrien beneficiar-se d&#8217;aquesta resoluci\u00f3 judicial.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diferencia_entre_autoritzacio_municipal_i_concessio_administrativa\"><\/span><strong>Difer\u00e8ncia entre autoritzaci\u00f3 municipal i concessi\u00f3 administrativa<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Un dels punts clau de la sent\u00e8ncia \u00e9s la diferenciaci\u00f3 entre autoritzaci\u00f3 municipal i concessi\u00f3 administrativa:<\/p>\n<ul data-spread=\"false\">\n<li><strong>Autoritzaci\u00f3 municipal<\/strong>: \u00c9s un perm\u00eds temporal i revocable que permet l&#8217;\u00fas de s\u00f2l p\u00fablic sense generar drets de propietat sobre aquest.<\/li>\n<li><strong>Concessi\u00f3 administrativa<\/strong>: Atorga un dret d&#8217;\u00fas m\u00e9s estable i prolongat sobre un b\u00e9 p\u00fablic, podent arribar a implicar una transmissi\u00f3 patrimonial en alguns casos.<\/li>\n<\/ul>\n<p>La sent\u00e8ncia del Suprem deixa clar que una simple autoritzaci\u00f3 municipal no confereix un dret real sobre el s\u00f2l, fet que impedeix aplicar-hi l&#8217;ITP.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-4153 alignright\" src=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/03\/2149009643-300x217.jpg\" alt=\"Tres persones joves gaudint d'un \u00e0pat informal a l'aire lliure en una terrassa urbana amb estructures blanques i llums penjants. Somriuen i conversen mentre prenen caf\u00e8 i mengen aperitius.\" width=\"371\" height=\"268\" srcset=\"https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/03\/2149009643-300x217.jpg 300w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/03\/2149009643-768x556.jpg 768w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/03\/2149009643-700x507.jpg 700w, https:\/\/www.ariasassessors.com\/wp-content\/uploads\/2025\/03\/2149009643.jpg 1000w\" sizes=\"auto, (max-width: 371px) 100vw, 371px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Com_poden_els_autonoms_sollicitar_la_devolucio_de_lITP_pagat\"><\/span><strong>Com poden els aut\u00f2noms sol\u00b7licitar la devoluci\u00f3 de l&#8217;ITP pagat?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Els hostalers i altres afectats que hagin abonat aquest impost des de 2021 tenen dret a reclamar-ne la devoluci\u00f3. El proc\u00e9s consta dels seg\u00fcents passos:<\/p>\n<ol start=\"1\" data-spread=\"false\">\n<li>Revisar si s&#8217;ha pagat l&#8217;ITP en els \u00faltims quatre anys, ja que aquest \u00e9s el termini m\u00e0xim per sol\u00b7licitar la devoluci\u00f3 d&#8217;ingressos indeguts.<\/li>\n<li>Reunir la documentaci\u00f3 necess\u00e0ria, incloent-hi factures, justificants de pagament i les liquidacions presentades davant l&#8217;Ag\u00e8ncia Tribut\u00e0ria auton\u00f2mica.<\/li>\n<li>Presentar una sol\u00b7licitud formal de devoluci\u00f3 d&#8217;ingressos indeguts a Hisenda auton\u00f2mica.<\/li>\n<li>Esperar la resposta de l&#8217;Administraci\u00f3. Si la sol\u00b7licitud \u00e9s rebutjada, es pot interposar un recurs de reposici\u00f3 o acudir a la via econ\u00f2mico-administrativa.<\/li>\n<li>En cas que Hisenda no accepti la devoluci\u00f3, rec\u00f3rrer als tribunals, emparant-se en la doctrina fixada pel Tribunal Suprem.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Podria_haver-hi_resistencia_per_part_de_lAdministracio\"><\/span><strong>Podria haver-hi resist\u00e8ncia per part de l&#8217;Administraci\u00f3?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tot i la sent\u00e8ncia, algunes administracions podrien buscar f\u00f3rmules per continuar cobrant aquest impost o compensar la p\u00e8rdua d&#8217;ingressos per altres vies. Algunes opcions que podrien explorar els ajuntaments i governs auton\u00f2mics s\u00f3n:<\/p>\n<ul data-spread=\"false\">\n<li>Augment de taxes municipals per ocupaci\u00f3 del s\u00f2l p\u00fablic.<\/li>\n<li>Reinterpretaci\u00f3 del concepte d&#8217;aprofitament patrimonial, intentant justificar el cobrament de l&#8217;ITP en casos concrets.<\/li>\n<li>Allargament dels processos de devoluci\u00f3, obligant els aut\u00f2noms a rec\u00f3rrer als tribunals per fer valer els seus drets.<\/li>\n<\/ul>\n<p data-pm-slice=\"1 1 []\">Tanmateix, la jurisprud\u00e8ncia \u00e9s clara: l&#8217;ITP no \u00e9s aplicable a les autoritzacions municipals per a terrasses en via p\u00fablica. Els aut\u00f2noms poden reclamar l&#8217;ITP pagat amb una base legal s\u00f2lida.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusio_Un_pas_important_per_a_lhostaleria_i_altres_negocis_en_sol_public\"><\/span><strong>Conclusi\u00f3: Un pas important per a l&#8217;hostaleria i altres negocis en s\u00f2l p\u00fablic<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A <a href=\"https:\/\/www.ariasassessors.com\/\">Arias Assessors<\/a> sabem com d&#8217;important \u00e9s per als aut\u00f2noms i petites empreses optimitzar la seva carga fiscal i recuperar els imports pagats indegudament. La recent sent\u00e8ncia del Tribunal Suprem obre una oportunitat clau per a aquells que han abonat l&#8217;ITP per terrasses en s\u00f2l p\u00fablic. <strong>Els aut\u00f2noms poden reclamar l&#8217;ITP pagat i nosaltres podem ajudar-te en el proc\u00e9s.<\/strong><\/p>\n<p>Si ets hostaler, propietari d&#8217;un quiosc o gestiones un negoci en espai p\u00fablic, podem ajudar-te a revisar la teva situaci\u00f3, presentar la reclamaci\u00f3 i assegurar-nos que recuperis el que et correspon. No deixis passar aquesta oportunitat, contacta amb nosaltres i t&#8217;assessorarem en tot el proc\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introducci\u00f3 El Tribunal Suprem ha dictat una sent\u00e8ncia clau que eximeix bars, restaurants i altres negocis de pagar l&#8216;Impost sobre Transmissions Patrimonials (ITP) per l&#8217;\u00fas de terrasses en s\u00f2l p\u00fablic. Fins ara, algunes comunitats aut\u00f2nomes consideraven que la concessi\u00f3 d&#8217;espai p\u00fablic per a terrasses generava&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Els aut\u00f2noms poden reclamar l&#039;ITP pagat per terrasses - Arias<\/title>\n<meta name=\"description\" content=\"Els aut\u00f2noms poden reclamar la devoluci\u00f3 de l&#039;ITP pagat per terrasses en s\u00f2l p\u00fablic despr\u00e9s d&#039;una sent\u00e8ncia del Tribunal Suprem.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ariasassessors.com\/ca\/els-autonoms-poden-reclamar-litp-pagat-per-terrasses\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els aut\u00f2noms poden reclamar l&#039;ITP pagat per terrasses - 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