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Notification of the acquirer or receiver of a donation of a legal entity business subject to IVTNU

The acquirer or receiver of a donation declares that he has taken part in the legal entitity business subject to the municipal tax on the increase in value of urban land.

It is initiated at the petition of the acquirer or the receiver of a donation.

It should be presented in a period of 30 working days to be counted from the time that the tax arises.

handling costs:
Regulating bylaw regulating the increase in value tax on urban land.

General Tax Law

RDL 2/2004

Documents to present:
- Specific form duly completed, that can be acquired in the Section of Tax Collection at Calvia Town Hall.

- Simple copy of the deeds.

- Photocopy of the receipt of IBI.

- In the case of representation, an authorizations proving this condition.