In the real estate world, especially in Malaga, Understanding municipal surplus value is crucial to avoid unpleasant surprises in the property transaction process. Here we offer you a complete guide on this topic, answering the most common questions and providing detailed information about your calculation, deadlines and possible bonuses.
1. What is municipal surplus value?
Municipal surplus value, also known as the tax on the increase in urban lands (Iivtnu), It is a local tax that is paid to the City Council in each change of ownership of a property, either for sale, donation or inheritance. This tax is based on the increase in land value, influenced by the improvements made in the urban infrastructure by the City Council.
2. Who pays the municipal surplus value?
The person responsible for paying the surplus value varies according to the transaction. In a sale, The seller assumes the payment; In a donation, The property receiver does so; And in an inheritance, The heirs are responsible for paying it.
3. What time is there to pay it?
The deadline to pay surplus value is 30 business days after a sale, and six months in case of donation or inheritance.
4. Can you ask for a postponement of surplus value?
Yeah, A postponement of up to one year can be requested, divided into two periods of six months.
5. Can you pay the surplus value in installments?
Yeah, depending on the amount of surplus value, You can request deadlines of up to 30 months, With the possibility of offering a property as a guarantee if the amount exceeds € 30,000.
6. How is municipal surplus value calculated?
The calculation is based on the cadastral value of the property at the time of the transaction and the time during which the seller or donor has owned the land.
7. What happens if I do not pay the surplus value?
IMPE can result in surcharges or fines, In addition to the accumulation of delay interests. If it is not claimed in five years, The surplus value prescribes.
8. How is municipal surplus value calculated in Malaga?
It can be calculated face -to -face to the tobacco building or through the gestrisam website.
9. When prescribes municipal surplus value?
The surplus value prescribes after five years from the transaction in the case of sale or donation, and five and a half years in case of inheritance, provided that it has not been claimed by the City Council.
10. When is the surplus value paid?
People who do not obtain benefit or suffer losses with the transaction are exempt from paying it, According to sentences of the Supreme Court.
11. How is surplus value in Malaga?
It is necessary to request an appointment in Tabacalera to obtain the payment letter, presenting a simple copy of the property of the operation.
12. What about the surplus value if the seller is non -resident?
In this case, The buyer must retain the tax and pay it, the seller being the taxpayer.
13. Can a municipal surplus value be claimed?
Yeah, It can be claimed within a period of four years from your fertilizer.
14. What time do I have to claim surplus value?
The deadline for claiming is four years since payment.
15. Who pays surplus value in a donation?
The donor is responsible for payment.
16. Who pays surplus value in an inheritance?
The heirs are responsible.
17. Request processing of surplus value in Malaga
Novatropolis offers surplus value processing to simplify the process.
18. Plusvalía of an inheritance in Malaga
There are bonuses in surplus value in case of inheritance, depending on the cadastral value and coexistence with the deceased.
19. Bonus in the surplus value
Bonuses apply to certain groups, as pensioners, Unemployed minor from 30 years, disabled or victims of gender violence.
20. When prescribes surplus value in an inheritance?
Prescribes after four and a half years from the death of the deceased if it has not been notified by the City Council.
21. Contact
For more information or assistance in surplus value, Do not hesitate to contact us.
With this complete guide, We hope to give you the necessary knowledge to address municipal surplus value in Malaga with confidence and clarity. If you have an additional question or need assistance, Do not hesitate to contact us. We are here to help you at every step of the way.