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They will propose to extend the term of the actions regarding the Tax on the Increase of Value of the Urban Land of Nature agreed in full in March of last year (20/09/2018)

The mayor, Andrés García, has submitted a proposal to the September plenary session to extend the term of the proceedings regarding the Tax on the Increase in Value of the Urban Land that was fully agreed in March of last year.

In this one it pleads to extend by a term of another 6 months to count from the 29 of September of 2018, expiration of the previous one, of the measures of suspension gathered in the agreement of the same organ of March 29, 2017, and that were extended in plenary agreements dated September 28, 2017 and March 22, 2018, respectively.

In the initiative of the Mayor's Office, the extension of the term of the suspension of settlements for the Tax on the Increase of Value of the Urban Land is proposed, in those cases in which a surplus value was not manifested because the value of the transmission of the land to the acquisition.

The Plenary of the City Council, in ordinary session held in March 2017, agreed to suspend for six months different actions, in some cases, with respect to the Tax on the Increase in the Value of Urban Land:

1. The liquidation of the Tax as a consequence of a declaration presented by the taxpayer, in which it states that there has been no goodwill, as the value of the transfer of the land to the acquisition price is lower.

2. The resolution of recourse remedies, against liquidations practiced, in which the interested parties state that there has been no surplus value because the value of the transfer of land to the acquisition price is lower.

3. The resolution of requests for the refund of undue income, of final settlements paid by the taxpayers, which state that there has been no surplus value as the transfer value of the land to the acquisition price is lower.

If after the expiration of the 6-month period from the approval of said agreement, there would not have been a pronouncement on the matter in order to be able to resolve the previous situations, it would be re-examined to adopt the appropriate measures, such as the case.

This agreement was motivated by the declaration of unconstitutionality of the exaction of the aforementioned Tax in certain cases.

Once the six-month period has elapsed, and the necessary legislative adaptation has not occurred, the City Council's plenary session on September 28, 2017 agreed to an extension of the suspension for another 6 months from September 29, 2017; as well as a second extension, for the same period of 6 months was agreed by the Plenary on March 22, 2018.

Source: Ayuntamiento de Totana

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