The Plenary Session of the City Council of Totana has recently approved, unanimously, the proposal of the Mayor's Office for the extension for six more months of the term of the proceedings regarding the tax on the Increase in the Value of the Urban Land, in relation to the capital gains, agreed in full in September 2017.
The Consistory has agreed the extension of the term of the suspension of the settlements for the Tax on the Increase of Value of the Urban Land, referred in those cases in which a surplus value was not manifested because the value of the transfer of the land to the acquisition.
In this way, it is extended by a period of another 6 months from the March 29 - the previous date - of the suspension measures included in the agreement of the same body of March 29, 2017.
The agreement established that if after the expiration of 6 months from the approval of the latter, there would not have been a ruling on the matter in order to be able to resolve these situations, it would proceed to study them again to adopt the appropriate measures.
Administrative background
The City Council Plenary, in March 2017, already agreed, at the proposal of the Mayor's Office, to suspend for 6 months different actions regarding the Tax on the Increase in the Value of Urban Land.
In this case, it refers to the liquidation of the Tax as a result of a declaration presented by the taxpayer, in which it states that there has been no goodwill, as the transfer value of the land is lower than that of acquisition.
Also in the case of the resolution of recourse remedies, against liquidations practiced, in which the interested parties state that there has been no surplus value as the value of the transfer of the land to the acquisition price is lower.
Likewise, in the resolution of requests for refund of undue income, of final settlements paid by the taxpayers, which state that there has been no surplus value as the value of the transfer of the land to the acquisition price is lower.
Said agreement was motivated by the declaration of unconstitutionality of the tax levy in certain cases in which inexpressive situations of economic capacity are submitted to taxation, that is, those that do not show an increase in the value of the land at the time of transmission, and to avoid cases of litigiousness before the City Council on the part of the taxpayers, who could end up in unfavorable judicial sentences for the same with a possible convictions in costs, with the consequent economic damages.
On the other hand, the suspension for a maximum period of six months had been conditioned in the agreement itself that if within that period there had not been a ruling on the matter in order to be able to resolve the situations that justified it, they would be adopted, study, the measures taken.
