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Autoliquidation of the Tax on the Increase in value of urban land

Carry out the payment of the tax by means of the system of Autoliquidation that is levied on the increase in value that occurs on urban land arising as a consequence of transferring the property of any title or to transfer a right (derecho real) of use.

It is initiated by means of the presentation of the autoliquidation on behalf of the tax payer or his legal representative, in the Service of Tax Collection.

The autoliquidation and the payment of the quota should be presented within the following periods, counting from the date that the subjection to the tax was produced:

a) When it is a case of acts between living persons, the period will be 30 working days.

b) When it is a case of acts caused by death, the period will be 6 months, extended by up to one year at the request of the tax payer.

Documents to present:
1.- Autoliquidation form duly completed.

2.- The documents stating the act, or the contracts giving rise to the introduction, which will usually be a simple copy (stamped by the notary) of the public deeds.

3.- The property tax payment receipt from the last exercise or previous one, for the purpose of identifying the transferred property.

4. NIF o CIF, for spanish nationals and entities respectively, and NIE for people who have foreign nationality, both of the tax payer or the substitute tax payer and the acquirer in the condition of being the new titleholder of the tax on urban land.

5.- In the case of representation, an authorization proving the condition.

Applicable byelaw:
- Regulating bylaw on the tax on the increase in value of urban land.

- RDL 2/2004