We talked about some consequences of the cadastre update a few weeks. In fact, we even mentioned a type of land relative tax, known as municipal surplus value.
The tribute, already controversial in itself, was recently declared as unconstitutional in situations, of losses by the Constitutional Court of Guipúzcoa on February 16, and in accordance with its legal nature, despite that the sentence at the moment is regular, everything seems to indicate that it could be transferred to the national level.
This opens a tax battle between individuals-companies and municipalities throughout the country. Today we approach her.
Within the local taxes, above all, the known colloquially as municipal surplus value is high Sale of a property in whatever its form: floor, office, land, local …
This type of tax forces the saleswoman or hereditary to pay it by law, whether it has earned money – surplus value -, as it has lost – disability -,, What generates some controversy in the latter case, due to the social context, marked by the need to sell many of the properties described above. The known as municipal surplus value formally receives the name of the value increase in urban lands.
One of the facts that has aroused criticism associated with it, is the arbitrariness of the municipalities to modify their quotas, all based on the regulatory law of local farms, so that as in the Inheritance Tax , the situation in the fees to be paid changes considerably depending on the territory in which the obligor is, but without a doubt, what has raised the most tension is the fact that the quota generated must be paid even when the operation presented losses .
These criticisms were formalized in respect of articles 4.1 and 4.2 a) and 7.4 of the Foral Standard of Gipuzkoa, 16/1989, which determines that the tax base said tax is fixed by applying to the cadastral value a percentage that, to In turn, it is the result of multiplying the coefficient established by the City Council, by the number of years of increase in increase.
As we pointed out, this fact has been declared unconstitutional by a Foral Court in disabilities , and as it happens that the writing is practically similar with that of a national nature, it is appropriate to get closer to the concept For the future.
when it is paid or resort
It is not the same to pay and resort, therefore, the procedures are not similar, nor the deadlines. At the moment, it is paid in all possible cases in which there is a movement related to the municipal land, whether a surplus value is generated. thus applies, both for operations between individuals, and for the purchase and sale of offices, or even, inheritances.
In general, the deadline to pay this tax covers from thirty days in case of transmission inter vivos (donation, sale …) and six months from the death of the deceased if it is a inheritance. In addition to the assumption of onerous transmission, in which it is the seller who must pay it, the situation changes in the case of the mortis cause transmissions, given that in these the beneficiary of the inheritance will be responsible for paying Said tribute, including, in this case also, if the good in inheritance is in losses.
In this sense, it is not the same to request a liquidation, than a self -assessment in this regard. In the first place, it happens that if the City Council is used to satisfy a liquidation that has issued said agency, there is only one month to proceed with its fertilizer, and in the event that more than that time has elapsed, it will no longer be possible claim.
Another thing is to choose the route of self -assessment of the tax, since in this case, up to four years to present any type of rectification that corresponds to us.
a complex process
The way in which to make the corresponding claims also changes depending on the type of municipal body. And it is that depending on Law 7/1985, specifically in what is included in its article 121.1, it establishes differences between the municipalities of large population and those not considered as such.
The experience of several members of our team in this type of actions shows us that in these cases, speed is as important as the knowledge of legal requirements, both in applications, as in procedures.
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