This tax levies the increase of value on land of an urban nature, that arises as a consequence of transferring the property of any title or to constitute or transfer any royal right (derecho real) of limited domain use.
Land of an urban nature is considered to be urban land capable of being developed, building land programmed or not programmed at the moment that a programme of town planning is passed, land which has paved roads or that has had the pavements installed and that also count with a drains system, electric energy supply, public lighting and those that are occupied by constructions of an urban nature.
Land that is considered as rustic as far as the property tax is concerned, is not subject to this increase in value tax. Consequently, it is understood as subject to this increase in value, land which is considered urban to the effects of the named property tax independently of if it is foreseen in this way or not in the Cadastral or the Padrón. As far as this tax is concerned, land integrated to the property, classified as special characteristics to the effects of the property tax, will be subject to the increase in value.
The tax for the increase in value will be exempt in the following cases:
1. The contributions of assets and rights made by the married couple to the marital society, the awarding in their favour, as verified in the transmissions effected by the married couple, in the payment of their common assets
2. The transmission of properties between married couples or in favour of their children, as a consequence of sentences in the case of nullity, separation or matrimonial divorce, whatever the matrimonial economic regime may be.
Users of the Service: The interested party or his legal representative.
Bestowed rights: Honour a tax obligation.