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Modification of the revised text of the Local Tax Regulatory Law, approved by Royal Legislative Decree 2/2004, of March 5.
With effect from the entry into force of this Royal Decree-Law, the following modifications are introduced in the revised text of the Local Tax Regulatory Law, approved by Royal Legislative Decree 2/2004, of March 5:
One. A section 5 is added to article 104, with the following wording:
“5. There will be no subject to tax on land transfers in respect of which the non-existence of an increase in value due to the difference between the values of said land on the dates of transmission and acquisition is verified.
For this, the interested party in proving the non-existence of an increase in value must declare the transfer, as well as provide the titles that document the transfer and acquisition, understanding as interested parties, for these purposes, the persons or entities referred to in article 106. .
In order to verify the non-existence of an increase in value, the higher of the following values will be taken in each case as the transmission or acquisition value of the land, without the expenses or taxes levied on said operations being computed for these purposes: the one that appears in the title that documents the operation or the one verified, where appropriate, by the tax administration.
In the case of the transfer of a property in which there is land and construction, the value of the land will be taken for these purposes the one that results from applying the proportion that represents on the date of accrual of the tax the cadastral value of the land with respect to the value total cadastral and this proportion will be applied both to the transmission value and, where appropriate, to the acquisition value.
If the acquisition or transfer had been for profit, the rules of the previous paragraphs will be applied, taking, where appropriate, for the first of the two values to be compared indicated above, the one declared in the Inheritance and Donation Tax.
In the subsequent transfer of the properties referred to in this section, the period prior to its acquisition. The provisions of this paragraph will not be applicable in the cases of contributions or transfers of real estate that are not subject by virtue of the provisions of section 3 of this article or in the second additional provision of Law 27/2014, of 27 November, Corporation Tax. ”
Two. Article 107 is modified, which is worded as follows:
“1. The tax base for this tax is constituted by the increase in the value of the land revealed at the time of accrual and experienced over a maximum period of twenty years, and will be determined, without prejudice to the provisions of section 5 of this article, multiplying the value of the land at the time of accrual calculated in accordance with the provisions of its sections 2 and 3, by the coefficient that corresponds to the generation period in accordance with the provisions of its section 4.
2. The value of the land at the time of accrual will result from the provisions of the following rules:
a) In land transfers, the value of these at the time of accrual will be that determined at that time for the purposes of Real Estate Tax.
However, when said value is the consequence of a presentation of values that does not reflect planning modifications approved after the approval of said presentation, this tax may be provisionally settled in accordance with it. In these cases, in the final settlement, the value of the land will be applied once it has been obtained in accordance with the collective valuation procedures that are instructed, referring to the accrual date. When this date does not coincide with the effective date of the new cadastral values, these will be corrected by applying the corresponding update coefficients, established for this purpose in the general state budget laws.
When the land, even though it is urban in nature or integrated into a real estate with special characteristics, at the time of accrual of the tax, does not have a certain cadastral value at that time, the city council may carry out the liquidation when the aforementioned cadastral value is determined, referring to said value at the time of accrual.
The municipalities may establish in the tax ordinance a reducing coefficient on the value indicated in the previous paragraphs that weighs its degree of updating, with a maximum of 15 percent.
b) In the constitution and transmission of real rights of limited enjoyment of the domain, the annual percentages contained in section 4 of this article will be applied to the part of the value defined in paragraph a) above that represents, with respect to that, the value of the aforementioned rights calculated by applying the rules established for the purposes of the Tax on Patrimonial Transmissions and Documented Legal Acts.
c) In the constitution or transmission of the right to raise one or more floors on a building or land, or the right to carry out the construction under ground without implying the existence of a real right of surface, the annual percentages contained in section 4 of This article will be applied to the part of the value defined in paragraph a) that represents, with respect to that one, the proportionality module set in the transmission deed or, failing that, the one that results from establishing the proportion between the surface or volume of the plants to be built in flight or subsoil and the total surface or volume built once they have been built.
d) In cases of forced expropriations, the annual percentages contained in section 4 of this article will be applied to the part of the fair price that corresponds to the value of the land, unless the value defined in paragraph a) of section 2 above is lower. , in which case the latter will prevail over the fair price.
3. Municipalities may establish a reduction when cadastral values are modified as a result of a general collective valuation procedure. In this case, the value of the land, or the part of it that corresponds according to the rules contained in the previous section, will be taken as the amount that results from applying said reduction to the new cadastral values during the period of time and the following maximum percentages. :
a) The reduction, if applicable, will be applied, as a maximum, with respect to each of the first five years of effectiveness of the new cadastral values.
b) The reduction will have a maximum percentage of 60 percent. The municipalities may set a different type of reduction for each year of application of the reduction.
The reduction provided for in this section will not be applicable to cases in which the cadastral values resulting from the collective valuation procedure to which it refers are lower than those in force until then.
The reduced cadastral value in no case may be less than the cadastral value of the land before the collective valuation procedure.
The regulation of the remaining substantive and formal aspects of the reduction will be established in the tax ordinance.
4. The period of generation of the increase in value will be the number of years over which said increase has become apparent.
In the cases of non-subjection, unless otherwise indicated by law, for the calculation of the period of generation of the increase in value revealed in a subsequent transfer of the land, it will be taken as the date of acquisition, for the purposes of the provisions in the previous paragraph, the one in which the previous accrual of the tax occurred.
In the computation of the number of elapsed years, complete years will be taken, that is, without taking into account the fractions of a year. In the event that the generation period is less than one year, the annual coefficient will be prorated taking into account the number of full months, that is, without taking into account the fractions of the month.
The coefficient to be applied on the value of the land at the time of accrual, calculated in accordance with the provisions of the previous sections, will be the one that corresponds to those approved by the city council according to the period of generation of the increase in value, without exceeding the following limits:
Generation period Coefficient
Less than 1 year. 0.14
1 year. 0.13
2 years. 0.15
3 years. 0.16
4 years. 0.17
5 years. 0.17
6 years. 0.16
7 years. 0.12
Eight years. 0.10
9 years. 0.09
10 years. 0.08
11 years. 0.08
12 years. 0.08
13 years. 0.08
14 years. 0.10
15 years. 0.12
16 years. 0.16
17 years. 0.20
18 years. 0.26
19 years. 0.36
Equal to or greater than 20 years. 0.45
These maximum coefficients will be updated annually by regulation with legal status, and said update may be carried out by means of the general budget laws of the State.
If, as a result of the update referred to in the previous paragraph, any of the coefficients approved by the current tax ordinance turns out to be higher than the corresponding new legal maximum, this will be applied directly until the new tax ordinance that corrects said excess comes into force.
5. When, at the request of the taxpayer, in accordance with the procedure established in article 104.5, it is found that the amount of the increase in value is less than the amount of the tax base determined in accordance with the provisions of the previous sections of this article, the amount of said increase in value will be taken as the tax base. ”
Three. Section 4 is amended and section 8 is added to article 110, which are worded as follows:
“4. The city councils are empowered to establish the self-assessment system by the taxpayer, which will entail the income of the fee resulting from that within the periods provided for in section 2 of this article. Regarding said self-assessments, without prejudice to the powers of verification of the values declared by the interested party or the taxpayer for the purposes of the provisions of articles 104.5 and 107.5, respectively, the corresponding city council may only verify that they have been carried out through the correct application of the tax regulations, without being able to attribute values, bases or fees different from those resulting from such regulations.
In no case may the self-assessment tax be required in the case of the case referred to in article 107.2.a), third paragraph. ”
«8. In accordance with the provisions of article 8, the tax administrations of the autonomous communities and local entities will collaborate for the application of the tax and, in particular, to comply with the provisions of articles 104.5 and 107.5, being able to subscribe for this the corresponding tax information exchange and collaboration agreements. ”
Sole transitory provision. Adaptation of tax ordinances.
The municipalities that have established the Tax on the Increase in Value of Urban Lands must modify, within six months from the entry into force of this royal decree-law, their respective tax ordinances to adapt them to the provisions of the same.
Until the modification referred to in the preceding paragraph enters into force, the provisions of this royal decree-law will be applicable, taking, for the determination of the taxable base of the tax, the maximum coefficients established in the wording of article 107.4 of the Consolidated text of the Local Finance Regulatory Law given by this royal decree-law.
First final provision. Competency title.
This royal decree-law is issued under the provisions of article 149.1.14 of the Spanish Constitution, which attributes to the State exclusive competence in matters of general finance.
Second final provision. Regulatory authorization.
The Government and the head of the Ministry of Finance and Public Function, within the scope of their powers, are empowered to issue the provisions and adopt the necessary measures for the development and execution of the provisions of this Royal Decree-Law.
Third final provision. Entry into force.
This royal decree-law shall enter into force the day following its publication in the “Official State Gazette”.
Given in Madrid, on November 8, 2021.
Extract from the State Bulletin.
