alt="estilografica documento,"
alt="estilografica documento,"


alt= "plusvalia casa" Tratándose de vivienda habitual ejecutada hay exención de pago de plusvalía municipal

A client recently inquired about the payment of the Tax on the Increased Land Value (also known as Municipal Plusvalue Tax) that the Town Hall had turned him following the transfer of ownership as a result of foreclosure. Besides losing his residence this person received a settlement payment of Plusvalue tax (whose taxpayer is the transferor).  This situation happened numerous times until Law 18/2014 of 15 October approving Urgent Measures for Growth, Competitiveness and Efficiency with effect from 1 January 2014. This Act provides an exception to the payment of the Municipal Plusvalue Tax as referred in Article 105.1 of the Law of Regulation of Local Finance. So paragraph c) of that article provides as an exception:


<<Transmissions made ​​by individuals as per the payment in the family home of the mortgagor or guarantor for the cancellation of debts secured by mortgage falling upon it, contracted with credit institutions or any other entity that, professionally, perform the activity of granting loans or mortgage loans. Also, transmissions are exempt housing in presenting the above requirements, made ​​in judicial or notarial foreclosure.>>.

That is the case of a residence of the mortgagor (or guarantor) , if in payment for debt cancellation or foreclosure, such a transfer is exempt from the Municipal Capital Gains.

According to the Law: <<To enjoy the right for the exemption the debtor or guarantor transferor or any other member of the family is not available at the time to avoid the foreclosing, other property or rights in amount enough to meet the entire mortgage debt. Compliance with this requirement is presumed. However, if later, it is found otherwise, it proceeds to turn the corresponding tax assessment. For this purpose, it is considered family home the one in which the taxpayer has figured recorded at the Town Hall census continuously for at least two years prior to transmission or from the time of acquisition if that term is less than two years. Regarding the concept of family unity, this is subject to the provisions of Law 35/2006 of November 28th of Return Tax of Individuals and Partial Modification of the Corporation Tax Law, Non-Residents Retruan Tax and Wealth Tax. For this purpose, the marriage will be equated with the domestic partnership legally registered.>>.



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