{"id":82,"count":32,"description":"<div id=\"panel-3909-0-0-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"1\">\r\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\r\n<div class=\"siteorigin-widget-tinymce textwidget\">\r\n\r\nBefore going deeper into the regulation of taxes in Marbella, we must mention that colloquially it is called <strong>Municipal Gain Tax<\/strong> in Marbella (Plusvalia Municipal). However, its correct name is <strong>\"Tax on the increase in value of urban land\"<\/strong>. This is the reason why colloquial terminology is so popular.\r\n\r\nThe\u00a0<strong>Municipal Gain Tax<\/strong>\u00a0tax is regulated by the\u00a0<strong>Spanish Law 2\/2004, of 5 March<\/strong>, which approves the revised text of the Law Regulating Local tax authorities.\r\n\r\nThis tax is levied on the increase in value obtained by urban land, excluding, therefore, rustic land, and is manifested as a result of the transfer of ownership of land by any title or the constitution or transfer of any real right of enjoyment, limited to the domain, over such land.\r\n\r\nThe taxpayer, i.e. the person who must pay this tax, is:\r\n\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div id=\"panel-3909-0-0-2\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"2\">\r\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\r\n<div class=\"siteorigin-widget-tinymce textwidget\">\r\n<h5><strong><i class=\"fa fa-caret-right\"><\/i>\u00a0In lucrative title operations (A titulo lucrativo in Spanish),<\/strong><\/h5>\r\nthe individual or the company, in inheritances, communities of property and also entities with no legal personality. That constitute an economic unit or a separate patrimony subject to taxation, then the taxpayer would be who acquires the land or in whose favour the real right in question is constituted or transferred.\r\nFor example, in inheritances, the taxpayer is the heir.\r\n<h5><strong><i class=\"fa fa-caret-right\"><\/i>\u00a0In onerous title operations (A titulo oneroso in Spanish),<\/strong><\/h5>\r\nthe individual or the company, in inheritances, communities of property and also entities with no legal personality. That constitute an economic unit or a separate patrimony subject to taxation, which transmits the land, or which constitutes or transmits the real right in question.\r\n\r\nFor example, in the purchase and sale of immovable property, the taxable person is the seller.\r\nHowever, there is an exceptional case for point b) when the taxable person is an individual\u00a0<strong>person not resident in Spain<\/strong>. In this case, the purchaser of the land or in whose favour the real right in question is constituted or transmitted is considered a substitute.\r\n\r\n<\/div>\r\n<\/div>\r\n<\/div>","link":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/","name":"Taxes Marbella","slug":"taxes-marbella","taxonomy":"post_tag","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxes Marbella - Mercury Lawyers in Marbella - First free consultation<\/title>\n<meta name=\"description\" content=\"Our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase and of taxes in marbella.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes Marbella - Mercury Lawyers in Marbella - First free consultation\" \/>\n<meta property=\"og:description\" content=\"Our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase and of taxes in marbella.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/\" \/>\n<meta property=\"og:site_name\" content=\"Lawyers in Marbella\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"CollectionPage\",\"@id\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/tag\\\/taxes-marbella\\\/\",\"url\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/tag\\\/taxes-marbella\\\/\",\"name\":\"Taxes Marbella - Mercury Lawyers in Marbella - First free consultation\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/#website\"},\"description\":\"Our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase and of taxes in marbella.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/tag\\\/taxes-marbella\\\/#breadcrumb\"},\"inLanguage\":\"es\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/tag\\\/taxes-marbella\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxes Marbella\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/\",\"name\":\"Lawyers in Marbella\",\"description\":\"Mercury Lawyers in Marbella. Law firm in Marbella. We work all legal areas.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.mercuryabogados.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxes Marbella - Mercury Lawyers in Marbella - First free consultation","description":"Our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase and of taxes in marbella.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/","og_locale":"es_ES","og_type":"article","og_title":"Taxes Marbella - Mercury Lawyers in Marbella - First free consultation","og_description":"Our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase and of taxes in marbella.","og_url":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/","og_site_name":"Lawyers in Marbella","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"CollectionPage","@id":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/","url":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/","name":"Taxes Marbella - Mercury Lawyers in Marbella - First free consultation","isPartOf":{"@id":"https:\/\/www.mercuryabogados.com\/en\/#website"},"description":"Our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase and of taxes in marbella.","breadcrumb":{"@id":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/#breadcrumb"},"inLanguage":"es"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mercuryabogados.com\/en\/tag\/taxes-marbella\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.mercuryabogados.com\/en\/"},{"@type":"ListItem","position":2,"name":"Taxes Marbella"}]},{"@type":"WebSite","@id":"https:\/\/www.mercuryabogados.com\/en\/#website","url":"https:\/\/www.mercuryabogados.com\/en\/","name":"Lawyers in Marbella","description":"Mercury Lawyers in Marbella. Law firm in Marbella. We work all legal areas.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mercuryabogados.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"}]}},"_links":{"self":[{"href":"https:\/\/www.mercuryabogados.com\/en\/wp-json\/wp\/v2\/tags\/82","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mercuryabogados.com\/en\/wp-json\/wp\/v2\/tags"}],"about":[{"href":"https:\/\/www.mercuryabogados.com\/en\/wp-json\/wp\/v2\/taxonomies\/post_tag"}],"wp:post_type":[{"href":"https:\/\/www.mercuryabogados.com\/en\/wp-json\/wp\/v2\/posts?tags=82"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}