{"id":7146,"date":"2017-08-09T13:36:32","date_gmt":"2017-08-09T12:36:32","guid":{"rendered":"https:\/\/lexspain.com\/?p=7146\/"},"modified":"2017-08-09T14:45:40","modified_gmt":"2017-08-09T13:45:40","slug":"plusvalia-value-added-tax","status":"publish","type":"post","link":"https:\/\/lexspain.com\/plusvalia-value-added-tax\/","title":{"rendered":"Plusvalia &#8211; Value Added Tax"},"content":{"rendered":"<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_1' class='avia-section main_color avia-section-large avia-no-shadow av-parallax-section av-section-color-overlay-active avia-bg-style-parallax   av-minimum-height av-minimum-height-custom container_wrap sidebar_right'  data-section-bg-repeat='no-repeat' ><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color  avia-full-stretch' style = 'background-repeat: no-repeat; background-image: url(https:\/\/lexspain.com\/wp-content\/uploads\/2017\/08\/Plusvalia-Value-Added-Tax.jpg); background-attachment: scroll; background-position: center center; ' ><\/div><\/div><div class='av-section-color-overlay-wrap'><div class='av-section-color-overlay' style='opacity: 0.3; background-color: #000000; '><\/div><div class='container' style='height:430px'><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7146'><div class='entry-content-wrapper clearfix'>\n<div style='padding-bottom:10px;color:#ffffff;font-size:45px;' class='av-special-heading av-special-heading-h1 custom-color-heading blockquote modern-quote  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Plusvalia &#8211; Value Added Tax<\/h1><div class ='av-subheading av-subheading_below av_custom_color ' style='font-size:27px;'><p>Sold property in Spain and paid too much tax?<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#ffffff'><\/div><\/div><\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><\/div><div id='after_section_1' class='main_color av_default_container_wrap container_wrap sidebar_right'   ><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7146'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_2' class='avia-section main_color avia-section-default avia-no-border-styling avia-full-stretch av-parallax-section avia-bg-style-parallax   container_wrap sidebar_right' style = 'background-color: #d3ac6e; ' data-section-bg-repeat='stretch' ><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color  avia-full-stretch' style = 'background-color: #d3ac6e; background-repeat: no-repeat; background-image: url(https:\/\/lexspain.com\/wp-content\/uploads\/2015\/10\/Bakgrunn3-1500x703.png); background-attachment: scroll; background-position: center right; ' ><\/div><\/div><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7146'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-equal-height-column-flextable -flextable' ><div class=\"flex_column av_one_full  flex_column_table_cell av-equal-height-column av-align-middle av-zero-column-padding first  \" style='border-radius:0px; '><div style='padding-bottom:0px;color:#ffffff;font-size:30px;' class='av-special-heading av-special-heading-h3 custom-color-heading blockquote modern-quote  av-inherit-size '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Your house\u2019s deed will determine if you must pay the municipal surplus to the Spanish tax administration along with the sale.<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#ffffff'><\/div><\/div><\/div><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2' class='main_color av_default_container_wrap container_wrap sidebar_right'   ><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7146'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><p><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>The Government has approved the bill which modifies the Local Finance Act to regulate the municipal surplus value in case <strong>of loss of property<\/strong>. The cornerstone of this new law is the way of determining the existence of the increase in the value of the land. In case of sale of a dwelling, the deed of sale will be the one which determines if <strong>it has been transmitted<\/strong> in losses or not.<\/p>\n<p>The amendment of the Local Finance Act introduces a new assumption stating that the transfer of real estate in which the value of the land has not increased is not subject to the payment of the municipal goodwill.<\/p>\n<h3>The way to determine if there has been increase or not will be the following:<\/h3>\n<ul>\n<li>Onerous transmissions (such as the purchase of a home): the deeds determine the existence of an increase in the value of the land. If the corresponding regional administration has checked the value of the same, then it is this value to be referred.<\/li>\n<li>Free transfers (such as donations or inheritances): it will be the real value for the Inheritance and Donations Tax (the one set according to the method of each regional administration).<\/li>\n<\/ul>\n<p>Thus, the taxable base of the municipal goodwill is constituted by the increase of the value of the land, evidenced at the time of accrual and experienced over a maximum period of 20 years, and it will be determined by multiplying the value of the land in the accrual period by the coefficient corresponding to the generation period (the number of years from the acquisition of the land to the date of its transmission).<\/p>\n<p>The coefficient to be applied to the value of the land at the time of accrual will be that corresponding to those approved by the city council according to the period of generation of the increase of value.<\/p>\n<h3>The municipal surplus value, in a legal vacuum<\/h3>\n<p>Since the Constitutional Court (TC) last May overthrew the tax on municipal surplus value when the property was sold with a loss, the collection of this tax is in a legal vacuum. Until the Government has finally approved the amendment of the Local Finance Regulatory Law (LHL), the settlements issued by the regional administrations are being considered null by the courts. And it is the new rule which must determine whether there has been a profit or loss in the sale.<\/p>\n<p>Specifically, the ruling of the TC of last May 11 declared unconstitutional and null articles 107.2 and 110.4 of the LHL, articles that have been modified in the Bill, because they taxed taxpayers in cases where the land was transmitted in losses, and therefore no economic capacity existed.<\/p>\n<p>At the same time, the Constitutional Court stated that the way of determining whether or not the increase in the value of the land is only a matter for the legislator. Hence, the bill has already been approved and will come into force in a few months.<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<blockquote>\n<p><em>Jose \u00c0ngel Marrero<\/em><\/p>\n<\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n<div style='height:30px' class='hr hr-invisible  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><\/p><\/div>\n<div class=\"flex_column av_three_fourth  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><div class='av-social-sharing-box  '><div class='av-share-box'><h5 class='av-share-link-description'>Share this entry<\/h5><ul class='av-share-box-list noLightbox'><li class='av-share-link av-social-link-facebook' ><a target='_blank' href='http:\/\/www.facebook.com\/sharer.php?u=https:\/\/lexspain.com\/plusvalia-value-added-tax\/&amp;t=Plusvalia%20%E2%80%93%20Value%20Added%20Tax' aria-hidden='true' data-av_icon='\ue8f3' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Facebook'><span class='avia_hidden_link_text'>Share on Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-twitter' ><a target='_blank' href='https:\/\/twitter.com\/share?text=Plusvalia%20%E2%80%93%20Value%20Added%20Tax&url=https:\/\/lexspain.com\/en\/?p=7146' aria-hidden='true' data-av_icon='\ue8f1' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Twitter'><span class='avia_hidden_link_text'>Share on Twitter<\/span><\/a><\/li><li class='av-share-link av-social-link-gplus' ><a target='_blank' href='https:\/\/plus.google.com\/share?url=https:\/\/lexspain.com\/plusvalia-value-added-tax\/' aria-hidden='true' data-av_icon='\ue8f6' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Google+'><span class='avia_hidden_link_text'>Share on Google+<\/span><\/a><\/li><li class='av-share-link av-social-link-pinterest' ><a target='_blank' href='http:\/\/pinterest.com\/pin\/create\/button\/?url=https%3A%2F%2Flexspain.com%2Fplusvalia-value-added-tax%2F&amp;description=Plusvalia%20%E2%80%93%20Value%20Added%20Tax&amp;media=https%3A%2F%2Flexspain.com%2Fwp-content%2Fuploads%2F2017%2F08%2FPlusvalia-Value-Added-Tax-705x229.jpg' aria-hidden='true' data-av_icon='\ue8f8' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Pinterest'><span class='avia_hidden_link_text'>Share on Pinterest<\/span><\/a><\/li><li class='av-share-link av-social-link-linkedin' ><a target='_blank' href='http:\/\/linkedin.com\/shareArticle?mini=true&amp;title=Plusvalia%20%E2%80%93%20Value%20Added%20Tax&amp;url=https:\/\/lexspain.com\/plusvalia-value-added-tax\/' aria-hidden='true' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Linkedin'><span class='avia_hidden_link_text'>Share on Linkedin<\/span><\/a><\/li><li class='av-share-link av-social-link-tumblr' ><a target='_blank' href='http:\/\/www.tumblr.com\/share\/link?url=https%3A%2F%2Flexspain.com%2Fplusvalia-value-added-tax%2F&amp;name=Plusvalia%20%E2%80%93%20Value%20Added%20Tax&amp;description=' aria-hidden='true' data-av_icon='\ue8fa' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Tumblr'><span class='avia_hidden_link_text'>Share on Tumblr<\/span><\/a><\/li><li class='av-share-link av-social-link-reddit' ><a target='_blank' href='http:\/\/reddit.com\/submit?url=https:\/\/lexspain.com\/plusvalia-value-added-tax\/&amp;title=Plusvalia%20%E2%80%93%20Value%20Added%20Tax' aria-hidden='true' data-av_icon='\ue927' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Reddit'><span class='avia_hidden_link_text'>Share on Reddit<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  href='mailto:?subject=Plusvalia%20%E2%80%93%20Value%20Added%20Tax&amp;body=https:\/\/lexspain.com\/plusvalia-value-added-tax\/' aria-hidden='true' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share by Mail'><span class='avia_hidden_link_text'>Share by Mail<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n<div class=\"flex_column av_one_fourth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; 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