Both the Ministry
of Finance
as
the
spokesman for
the Government
, Isabel
Rodriguez,
insisted
yesterday and
in previous
days
,
with the new
tax
on the increase in
value of
urban land
,
”
citizens who have
not won
in an operation
purchase
sale
will not have to
pay
capital gains tax
. ”
And
they did it
because it has not
always been so,
but what is not
said
is
responsible for
demonstrating to
the corresponding
council
should
not pay
such tax
shall be
the taxpayer
.
That is,
the consistory
and
apply
the tax
only if
the applicant
demonstrates
,
in a timely manner
,
that he should not
pay it
he
will avoid paying
something
and
by definition
would not have to
pay
.
“The interested party to accredit the absence of value increase must declare the transmission, as well as contribute the titles that document transmission and acquisition.
In order to verify the increase in value, as a transmission or acquisition value, it will be the one that is greater than that it is on the title documenting the operation or the proven, “explains Hacienda.
The reason for this obligation for the taxpayer, add sources from the department that directs María Jesús Montero, is that “the town halls do not have the capacity” to know if that increase in value has occurred.
And do not contemplate at all that it is the consistory itself that demonstrates if the gain has occurred, but they do emphasize that the surplus value is a “potestative tax”, so if any municipality wants not to apply it has total freedom.
Another important
point of the
new rule
approved yesterday
the Cabinet
is
to
be dealt with as
a decree
law.
And
this opens
the door for
new
complaints and appeals
occur.
“The new
goodwill
is born
evil
is
of dubious
constitutionality
is approved
by decree
,” explains
Patricia
Suarez
, president of the
Financial
Users
Association
(
Asufin
)
.
”
There is a risk
of unconstitutionality
in the new
regulation of
the municipal
tax base
of
goodwill
,
to
the
design one of
the essential elements of
the tax
regardless of
an ordinary law
‘
affect
Technicians
Finance.
Therefore
, the text
that has been developed
to suit
what
dictated
the Constitutional Court
should
resolve
the existing problems
,
could
even generate
more questions
.
What
is clear
is that it
will not be
retroactive
, ie
operations
elapsed
since the
TC
ruled
on 26
October and
the
time when
the tax
comes into force,
it will be tomorrow
, they will not be
taxed.
And
on the formula
in which
the new
tax is calculated
, the citizen
will have two
options.
‘The taxable amount
is
the result of multiplying
the rateable value
by new
coefficients that
take into account the
real
reality or
be determined
by the difference between
the selling price
and
acquisition
, “explains
Finance,
that
the same
time underscores
the fact
that taxpayers
may choose
the “most
beneficial
“.
Finally, the text includes a measure with which it is intended to attack “speculative” operations.
«The capital gains generated in less than a year will be taxed, that is, those that occur when between the date of acquisition and transmission has elapsed less than one year and that, therefore, may have a more speculative nature,” says the
Ministry of Montero.
