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Notification of the acquirer or receiver of a donation of a legal entity business subject to IVTNU

The acquirer or receiver of a donation declares that he has taken part in the legal entitity business subject to the municipal tax on the increase in value of urban land.

Procedure:
It is initiated at the petition of the acquirer or the receiver of a donation.

It should be presented in a period of 30 working days to be counted from the time that the tax arises.

handling costs:
Regulating bylaw regulating the increase in value tax on urban land.

General Tax Law

RDL 2/2004

Documents to present:
- Specific form duly completed, that can be acquired in the Section of Tax Collection at Calvia Town Hall.

- Simple copy of the deeds.

- Photocopy of the receipt of IBI.

- In the case of representation, an authorizations proving this condition.