GIPE Newsletter (Nº 24.131) 5 December 2024

TAXES:

THERE IS A TAX LIABILITY NOTE…

When you buy a property and request a simple note from the Property Registry, it is possible to find a marginal tax liability note, which indicates that the property is linked to the payment of the Tax on Patrimonial Transfers (ITP) or the Tax on Inheritances and Donations (ISD) for five years after its transfer. This serves as a warning to future buyers that the property could be claimed in the event of non-payment of said taxes by the previous owner.

Key aspects:

Subsidiary liability: You will only be liable for the property if the Treasury demands payment and the main debtor does not comply.

Expiration period: The tax liability expires in five years, and its calculation is not interrupted even if the Treasury initiates a procedure. If they claim you after this period, they will not be able to demand payment.

Recommendations to avoid risks:

If the tax liability is still in force, ask the seller for a copy of the tax self-assessment to verify that it was paid correctly.

If you have doubts about the payment, retain part of the purchase price or request a guarantee to cover possible tax debts.

Special caution: Be careful if the seller recently acquired the property and benefited from bonuses or reduced rates on the ITP or ISD, as there could be inconsistencies in the payment of taxes.

REAL ESTATE:

NEW VIRTUAL ASSISTANT OF THE CADASTRE

The new Cadastre – Citizen Communication Assistant is an online tool designed to facilitate interaction with the Cadastre.

It allows you to make queries, modify data and manage files in a simple and intuitive way. It provides information on specific procedures, such as answering letters, reviewing cadastral data or challenging the cadastral reference value.

How it works:

Guided questions: The system guides the user according to their case, offering links to relevant departments, necessary documents and forms to complete.

Direct Line: If the assistant cannot resolve the query, it directs the user to a Cadastre Hotline operator.

Practical example:

If the Cadastre data, such as the surface area of ​​a property, do not match those in the Registry, the assistant guides the user through the following steps:

• Select the option to change information about a property.
• Indicate the type of modification required (in this case, “Surface area or graphic representation”).
• Answer whether it is a segregation, division, etc., marking “no” if it was a sale.
• Submit a supporting document, along with the necessary documents, following the instructions of the assistant.
  

This system simplifies the procedures and ensures that users can manage their requests effectively.

Link to the Cadastre-Citizen Communication Assistant:

https://www.catastro.hacienda.gob.es/asistentecc/asistentecc.html

GIPE: Together we will be stronger