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Inmobiliaria Grupo Nexus, Sells, Excellent semi-detached house in the Bañet de Almoradí
23rd July 2018 -
Real Estate Group Nexus, Sell Excellent apartment near the Mercadona.
22nd July 2018 -
TIME TO SUMMER
16th July 2018 -
GRUPO NEXUS REAL STATE sells six new construction apartments
1st July 2018 -
INMOBILIARIA GRUPO NEXUS, RENT APARTMENT FOR YOUR HOLIDAYS
26th June 2018 -
INMOBILIARIA GRUPO NEXUS RENT APARTMENT FOR ALL YEAR ROUND
22nd June 2018 -
Detached house of new construction in South Costa Blanca
22nd June 2018 -
GRUPO NEXUS REAL ESTATE, RENT EXCELLENT APARTMENT FOR THE WHOLE YEAR
19th June 2018 -
Real Estate Group Nexus, Sells
31st May 2018 -
INMOBILIARIA GRUPO NEXUS SELLS EXCELLENT APARTMENT IN THE CENTER OF GUARDAMAR DEL SEGURA
24th May 2018
HOW THE CADASTRAL REFERENCE VALUE AFFECTS THE SALE OF THE HOME AFTER A DIVORCE OR INHERITANCE
19th February 2023REAL ESTATE, NEXUS GROUP, INFORMS:
For the General Directorate of Taxes, the reference value of the Cadastre has the capacity to generate excess allocation, not contemplated in the operation in the terms initially foreseen. And taxpayers must pay taxes for said excess allocation. If they are compensated in cash, the applicable taxation will be in the Property Transfer Tax (ITP). And if they are not compensated in cash, said excess not compensated must be taxed in the Inheritance and Donations Tax.
However, the Supreme Court has clarified which excess allocations are subject to tax in the ITP and ISyD and which are not.
The Supreme Court leaves housing untaxed after a divorce.
The Supreme Court has returned to side with the taxpayers against the criteria of the autonomous haciendas. Specifically, it allows not to pay the award of the habitual residence after a divorce in the Inheritance and Gift Tax. (ISyD) because it estimates that there is no donation when one of the ex-spouses stays with the habitual residence and assumes 100% of the mortgage. In a judgment dated July 12, 2022 (appeal 6557/2020), the high court opens the door to request, tax refunds.
In other words, the high court considers that this non-compensated excess award should not be taxed as a donation. And because?
1º Because the excesses of adjudication, are foreseen only in the field of the ITP, and they are only taxed in this tax, and not in the ISyD. This is so, regardless of its origin.
2º Because in these cases there is no necessary "animus donandi" or intention to donate, to understand that we are dealing with a donation. And it is that the unequal distribution is a consequence of the irruption of the reference value, and not of the intention of the co-owners that one of them receives more than what he initially had in the community situation. In short, there is no record of the intention to make a donation, nor the acceptance of such a donation by the other co-owner.
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