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Grupo Nexus Estate Agency sells excellent brand new apartments in South Costa Blanca!
18th May 2018 -
Real Estate Grupo Nexus sells an excellent duplex apartment, walking distance to the beach!
17th May 2018 -
GRUPO NEXUS ESTATE AGENCY SELLS AN EXCELLENT RENOVATED APARTMENT!
3rd May 2018 -
Inmobiliaria GRUPO NEXUS, SELLS. Excellent apartment on the ninth floo
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Grupo Nexus Real Estate Agency in social networks
28th April 2018 -
INMOBILIARIA GRUPO NEXUS SELLS EXCELLENT APARTMENT IN TOWN
25th April 2018 -
INMOBILIARIA GRUPO NEXUS SELLS EXCELLENT LUXURY PROMOTION NEAR THE BEACH
24th April 2018 -
Grupo Nexus State Agency sells Ground Floor Bungalow in Pórtico Mediterráneo Residential Area.
18th April 2018 -
INMOBILIARIA GRUPO NEXUS, SELLS EXCELLENT APARTMENT
17th April 2018 -
INMOBILIARIA GRUPO NEXUS SELLS EXCELLENT APARTMENT IN GROUND FLOOR
14th April 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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