You do not have any favourites
News
-
NOTARIES MAY AUTHORIZE THE RECORDS PRIOR TO THE CELEBRATION OF THE MARRIAGE
16th September 2021 -
ONLINE FRAUD BASED ON MULA ACCOUNTS
15th September 2021 -
ONLINE FRAUD BASED ON MULA ACCOUNTS
14th September 2021 -
ONLINE FRAUD BASED ON MULA ACCOUNTS
13th September 2021 -
WHAT ABOUT THE BANKS AND THE GRANTING OF MORTGAGES?
11th September 2021 -
THIS REPEAL IS RETROACTIVE, TO THE JOY OF THE BUYER AND SELLER
10th September 2021 -
WHAT ABOUT THE BANKS AND THE GRANTING OF MORTGAGES?
10th September 2021 -
WHAT EXACTLY DOES ARTICLE 28 OF THE MORTGAGE LAW SAY?
8th September 2021 -
THE HOMES INHERITED WILL BE SOLD WITHOUT LIMITATIONS AND AT MARKET PRICE
7th September 2021 -
REGISTRARS AND THE EUROPEAN PROSECUTOR'S OFFICE FIGHT AGAINST MONEY LAUNDERING
6th September 2021
The draft law on prevention and fight against tax fraud against the rights and guarantees of taxpayers
5th July 2021INMOBILIARIA, NEXUS GROUP Article Written by Mr. Carlos Del Pino Luque, Tax Lawyer
Already in the Senate for voting, the entry into force of this Bill is getting closer and closer, through which reforms will be introduced in response to certain jurisprudence of the Supreme Court that safeguarded the rights and guarantees of taxpayers.
Project that will see the light imminently, will finally lead to the consummation of an instrument that will undermine the rights and guarantees of taxpayers whose protection in recent times, although not everything that would be desirable, is being paid for by the Supreme Court.
The reference value of the real estate regulated in the Consolidated Text of the Cadastre Law that dictatorially, will become the taxable base of the real estate in the Tax on Patrimonial Transmissions and Documented Legal Acts, Tax on Inheritance and Donations and, indirectly, in the Wealth Tax.
According to the legislator himself, he recognizes that the substitution of the real value for the reference value of the Land Registry is based on the need to correct the existing litigation, the maximum exponent of which can be found, firstly, in the Supreme Court Sentences 2186/2018 and 842 / 2018, in which it was concluded that the method consisting of the estimation by reference to cadastral values, multiplied by indices or coefficients (article 57.1 b) of the LGT:
info@nexusgrupo.com
0034 965727960