{"id":4141,"date":"2020-01-25T19:30:13","date_gmt":"2020-01-25T19:30:13","guid":{"rendered":"https:\/\/www.mercuryabogados.com\/en\/?p=4141"},"modified":"2020-01-29T10:39:07","modified_gmt":"2020-01-29T10:39:07","slug":"property-tax-or-i-b-i","status":"publish","type":"post","link":"https:\/\/www.mercuryabogados.com\/en\/property-tax-or-i-b-i\/","title":{"rendered":"Property Tax or I.B.I."},"content":{"rendered":"<div id=\"pl-4141\"  class=\"panel-layout\" ><div id=\"pg-4141-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-4141-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-4141-0-0-0\" class=\"so-panel widget widget_sow-headline panel-first-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-headline so-widget-sow-headline-default-a6c41ed73122-4141\"\n\t\t\t\n\t\t><div class=\"sow-headline-container \">\n\t\t\t\t\t\t\t<h1 class=\"sow-headline\">\n\t\t\t\t\t\tProperty Tax or I.B.I.\t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"decoration\">\n\t\t\t\t\t\t<div class=\"decoration-inside\"><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n<\/div><\/div><div id=\"panel-4141-0-0-1\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p style=\"text-align: justify;\">The <strong>Property Tax or I.B.I. Tax in Spanish<\/strong>, (This tax is similar to the Council Tax in England) is regulated in <strong>Articles 60 to 77 of the Spanish Law Regulating Local Finance<\/strong> and in the Tax Ordinance approved by Council.<\/p>\n<p style=\"text-align: justify;\">It is a tax that is compulsory for local councils and is levied periodically on the value of real estate.<\/p>\n<p style=\"text-align: justify;\">The management of this tax is shared, where cadastral management corresponds to the Spanish Government through the General Directorate of Cadastre, Ministry of justify; (\u201cDirecci\u00f3n General del Catastro, Ministerio de Hacienda\u201d), and tax management to the Council in which the property is located.<\/p>\n<blockquote><p><strong>\u00a0Our English-speaking lawyers in Marbella assist their clients and summit taxes<\/strong><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The taxpayer will be the person\/company who will appear on the receipt or settlement, being the holder of the right defined by law in the established order.<\/p>\n<p><strong><span style=\"color: #ff7231;\"><i class=\"fa fa-caret-right\"><\/i> From an administrative concession on the property itself or on the public services to which it is subject.<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #ff7231;\"><i class=\"fa fa-caret-right\"><\/i> Holder of a surface right in rem.<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #ff7231;\"><i class=\"fa fa-caret-right\"><\/i> Of a right in rem of usufruct.<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #ff7231;\"><i class=\"fa fa-caret-right\"><\/i> Of a property right.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">To determine the tax base of this tax, the cadastral value of real estate is taken as a reference.<\/p>\n<p style=\"text-align: justify;\">In order to determine the taxable base for this tax, the cadastral value of real estate is taken as a reference. And on the taxable base (or payable base, if applicable the reduction regulated by law) the tax rate approved by the local council is applied according to the nature of the property (urban, rustic or of special characteristics) to determine the tax liability.<\/p>\n<p style=\"text-align: justify;\">The net tax liability is obtained by applying (if applicable) the allowances provided for in the Tax Law and tax ordinance, in accordance with the requirements established in each case.<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #ff7231;\">The tax period for I.B.I. Tax<\/span><\/h5>\n<p style=\"text-align: justify;\">The tax period for I.B.I. Tax coincides with the calendar year and is payable on the first day of the tax period (1 January). Therefore, the taxpayer (obliged to pay) is the holder of the right to demand the tax on January 1 of the corresponding year.<\/p>\n<p style=\"text-align: justify;\">It should be considered that in the event of a change, for any reason, in the ownership of the rights that constitute the taxable event of this tax, the property is liable for the payment of the entire tax liability.<\/p>\n<p style=\"text-align: justify;\">Please do not hesitate to <a href=\"https:\/\/www.mercuryabogados.com\/en\/contact-us\/\">contact<\/a> our <strong>Law Firm in Marbella<\/strong> if you have any questions about Property Tax or I.B.I. Also\u00a0 when buying or selling a property, our team of Conveyancing Lawyers will be happy to advise you and carry out all the formalities and procedures to assist you in the purchase or sale.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>The Real Estate Tax or \u201cI.B.I. TAX\u201d in Spanish, (This tax is similar to the Council Tax in England) is regulated in Articles 60 to 77 of the Spanish Law Regulating Local Finance and in the Tax Ordinance approved by Council.<\/p>\n","protected":false},"author":4,"featured_media":4148,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64,66],"tags":[89,79,82],"class_list":["post-4141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate-law-in-marbella","category-tax-law-in-marbella","tag-properties-marbella","tag-real-estate-lawyer-marbella","tag-taxes-marbella"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Property Tax or I.B.I | Mercury Conveyancing Lawyers in Marbella<\/title>\n<meta name=\"description\" content=\"The Property Tax or I.B.I. is a tax that is compulsory for local councils and is levied periodically on the value of real estate. 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