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REAL ESTATE GROUP NEXUS.

Consolidated text on local farms.

The taxable event of the tax is the ownership of the following rights over rustic and urban real estate and real estate with special characteristics:

a) An administrative concession on the properties themselves or on the public services to which they are affected.

b) Of a real right of surface

c) Of a real right of usufruct

d) Property rights.

The realization of the taxable event that corresponds from among those defined in the previous section by the order established in it will determine the non-subjection of the urban or rustic property to the other modalities provided therein. In properties with special characteristics, this same priority will be applied, except when the concession rights that may fall on the property do not exhaust their superficial extension, in which case the taxable event will also be carried out by the property right over the part of the property. not affected by a concession.

For the purposes of this tax, they will be considered rustic real estate, urban real estate and real estate with special characteristics those defined as such in the regulations of the Real Estate Cadastre.

In the event that the same property is located in different municipal terms, it will be understood, for the purposes of this tax, that it belongs to each of them by the area that it occupies in the respective municipal term.

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