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Thread: plus valia

  1. #1
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    Default plus valia

    we sold our holiday home in spain and paid all the fees we had been asked to. The buyers solicitor retained the money for the plus valia(€900) and for the cgt plus€250 for unforseen bills,. That was may 2018. Yesterday the solicitor emailed me saying that the plus valia is now €1466 and has asked us to pay an extra €566. The €900 was entered on the new nota simple. The solicitor says that the town hall told her to calculate for €900. I think that either the solicitor did not ask for a p v figure and guessed it, or the townhall messed up. I think that it is no longer my problem, am I right,?

  2. #2
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    another thing, apparently the plus valia must be paid within 30 days of the sale of the property otherwise penalties will be added. so here we are 13mths later and either the solicitor has not paid the tax or the ayuntamiento accepted the the €900. and then decided to ask for more . the plot thickens!

  3. #3

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    Hello cortoboy56,

    Possibly, there was a mistake when the plusvalia was calculated. However, no matter whose fault it is, it must be paid, otherwise you will get fines for delayed payment. You can afterwards file a complaint against your solicitor or make a claim at the town if you understand the lawyer in charge made a mistake. Naturally, you´d need to prove the mistake.

    Regards,
    Patricia Martin
    Legal Assistant at Lawbird
    Check My Profile

  4. #4
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    I have just been reading that if the seller is a non resident then the buyer pays the plus valia, can you confirm this to be the case?
    HOW DO YOU INTERPRET THIS?


    Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales

    Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana

    Artículo 106 Sujetos pasivos

    1. Es sujeto pasivo del impuesto a título de contribuyente:

    a) En las transmisiones de terrenos o en la constitución o transmisión de derechos reales de goce limitativos del dominio a título lucrativo, la persona física o jurídica, o la entidad a que se refiere el artículo 35.4 de la Ley 58/2003, de 17 de diciembre, General Tributaria, que adquiera el terreno o a cuyo favor se constituya o transmita el derecho real de que se trate.

    b) En las transmisiones de terrenos o en la constitución o transmisión de derechos reales de goce limitativos del dominio a título oneroso, la persona física o jurídica, o la entidad a que se refiere el artículo 35.4 de la Ley 58/2003, de 17 de diciembre, General Tributaria, que transmita el terreno, o que constituya o transmita el derecho real de que se trate.


    2. En los supuestos a que se refiere el párrafo b) del apartado anterior, tendrá la consideración de sujeto pasivo sustituto del contribuyente, la persona física o jurídica, o la entidad a que se refiere el artículo 35.4 de la Ley 58/2003, de 17 de diciembre, General Tributaria, que adquiera el terreno o a cuyo favor se constituya o transmita el derecho real de que se trate, cuando el contribuyente sea una persona física no residente en España."
    Last edited by cortoboy56; 06-21-2019 at 09:58 PM.

  5. #5

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    Hello Cortoboy56,


    The Law concerning the Local tax regulations , considers the tax payer is the seller when it comes to the Plusvalia Tax payment; that is, the party that transfers the property.

    However, it may happen -and it is generally accepted - that buyer and seller agree the Plusvalia Tax will be paid by the buyer. This agreement would be accepted in the transaction and the purchase deal can be closed on this condition. Nevertheless, note this agreement forces the parties involved but not the local Tax authorities, that can resort to the law and ask the seller to be the final Plusvalia taxpayer.

    Regards,
    Patricia Martin
    Legal Assistant at Lawbird
    Check My Profile

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