The Hacienda Ministry will give two options in the new Municipal Survey Tax and the taxpayer may choose the one that is most favorable, leaving the town halls that adjust the cadastral value of the soil in up to 15%.
The option of calculating will be maintained using the cadastral value of the soil at the time of the transfer although with new coefficients set by the ministry, and will be offered as a novelty to calculate it on the difference between the purchase value and the value value. The taxpayer may choose that option that is most favorable.
This is the scenario in which the ministry that directs María Jesús Montero works, which gives practically closed and that leaves two important additional readings: that the government has performed expressly in just 15 days, and that the intention of Finance is That the figure does not have retroactivity, which will mean that the operations that have been closed in that period of legal vacuum will not be taxed by the tax.
With regard to speed, Hacienda has reacted to the requests and pressures that you have received from the town halls, which are the ones who benefit from this tax. The judgment of the Constitutional Court, which on October 26 developed the tax on the surplus value, threatened to leave the City Councils without 2,300 million euros per year, according to the latest data available to 2018. And that figure became even 2,500 Millions, but a decision also of the TC annulled some articles of the Law of Local Hacaria already in 2017 reduced the collection. But, in any case, the hole for the municipal coffers was going to be huge.
And about the retroactivity, in the Treasury they point out that there will be very few cases that can benefit from that lack of taxation. In addition, if the process could be complicated and even giving rise to claims, and what the ministry wants to do is solve a complex situation in the fastest and aseptic way possible. In this same sense, the new standard guarantees that no one who has registered losses will be obliged to pay the tax and, obviously, that the new text will be fully adapted to what the constitutional ruled.Updated Date: 07 November 2021, 05:00