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The municipal government will establish significant bonuses of the "capital gains" tax, for mortis-causa transmissions (25/09/2019)

The Municipal Government will take to Plenary, for its debate and approval, the partial modification of the Ordinance that regulates the Increase of the Value of Urban Nature Lands, commonly known as "capital gains tax".

With this modification, the possibility for the individual to be able to prove the absence of "increase" or the existence of a "decrease" in the transmission will be incorporated into the Ordinance, not having to face the tax in those cases.

In addition, in cases of inheritance, bonuses have been established that will affect all transmissions between ascendants, descendants or spouses (as well as adopters, adoptees or unmarried partners).

The Councilor for Finance, Antonio Ignacio Martínez-Real, commented that for this reform "the" principle of progressivity "has been taken into account so that different sections have been established according to the cadastral value of the assets transmitted, and according to the amount of they will be entitled to a bonus that goes from 90% in the minimum values ​​to 5% in the maximum values ​​".

Likewise, Martínez-Real indicated that according to the data that we have more than half of the "mortis-causa" transmissions will have bonuses between 90% and 50%, a fifth of the transmissions will have a 20% bonus and around one seventh of the inheritances, those of greater amount, may qualify for the bonus that is between 10% and 5%.

In global terms, the bonus amount, which will not be collected, will be 347,000 Euros by 2020, of which 293,000 Euros will affect the first two tranches (90% and 50% bonus) that will be the inheritance with less amount and that they add more than half of the total of those that are liquidated.

However, the so-called "surplus value" tax is something tremendously fluctuating, since it fluctuates greatly from one year to another, in view of the number of transmissions and the amount thereof, as well as legislative changes or new judgments.

Therefore, with this modification the Ordinance is adapted to the feeling of the last Judgments of the Supreme Court, regulating the possibility for the individual to prove the absence of value increase, and in addition, broad bonuses are incorporated in accordance with the principle of progressivity.

Source: Ayuntamiento de Cieza

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