Monday 9th May 2022
NEW MUNICIPAL CAPITAL GAINS TAX
URBAN LAND VALUE INCREASE TAX -IIVTNU-
The new tax ordinance regulating the IIVTNU (CAPITAL GAINS), published in the BOIB no. 59 on 5th May 2022, came into force on 6th May 2022.
The new ordinance includes the provisions contained in Royal Decree Law 26/2021 of 8th November, by which RDLeg 2/2004 of 5th March (TRLHL) was adapted to the provisions of STC 182/2021 of 26th November.
The main novelty is the change in the tax management system that has changed from tax "self-assessment" to tax "settlement", which means that taxpayers must DECLARE THE TRANSMISSION in accordance with the instructions that you can find on the following link, and by completing the following form, having all taxpayers to submit a declaration.
In the event that citizens act THROUGH A REPRESENTATIVE, they must grant representation by completing the following form.
The settlement that Calvià Town Hall, through the Municipal Tax Office, sends to taxpayers, will indicate the terms and places to make the payment.
All documentation must be submitted through the entry register, in person or by electronic registration, and in no case by email, notwithstanding that "queries" may be made by this means, addressed to firstname.lastname@example.org.
It is recalled that legal persons, entities without legal personality, professionals who require compulsory professional college membership, or those who represent persons obliged to such electronic relationship (art. 14 of Law 39/2015 of 1st October), ARE OBLIGATED TO RELATE THROUGH ELECTRONIC MEANS