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Application to extend the pament of the increase in value tax on urban land

To apply for an extention for the period of autoliquidation of the tax up to one year in the case of "actos mortis causa" and in the case of "actos Inter vivos" as stated in the general tax law and in the General Regulations of tax collection.

It is initiated at the request of the tax payer or his legal representative, presenting the general request and the relative documents in the Citizen's Attention Service at the Town Hall.

handling costs:
In the case of" mortis causa "(inheritance) there is no charge. In the case of" actos inter vivos", the interest corresponding to the period of delay.

Documents to present:
Official request duly completed

- In the case of "actos mortis causa": simply copy of the acceptance of the inheritance deeds or failing that death certificate or copy of the deceased will.

- En caso inter vivos copia simple de la escritura.

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

General Tax Law

RDL 2/2004