GIPE Newsletter (Nº 24.145) 14 February 2025
SELLING PROPERTIES:
REQUEST AN URBAN PLANNING CERTIFICATE
If you are thinking of buying a home, before committing to a deposit contract or a reservation, you will surely request a simple note from the Property Registry. However, do not stop there: it is also advisable to request an urban planning certificate from the City Council. This document can save you unnecessary problems and expenses.
What is an urban planning certificate?
This is an official document issued by the City Council that certifies the urban planning regulations applicable to the property in question. Obtaining this information is essential, as it will allow you to know if the home complies with current regulations and if there are any associated restrictions or charges.
Why is it important?
Restrictions: If you plan to make any reforms, such as building a porch or adding a floor, this certificate will tell you if it is permitted under the urban planning regulations, something that the simple note from the Property Registry will not tell you.
Charges: You can also find out if the property has any open files for urban planning violations, debts related to municipal actions or any other aspect that may affect it.
Legal security: In addition to providing you with this key information, the urban planning certificate offers you legal protection during its period of validity.
How to apply for it?
The procedure varies according to each City Council, but in general you must submit an application, either in person or through electronic means.
TAXES:
CONDITIONS TO APPLY THE REDUCTION FOR RENT
If you own a rental property, take into account the current requirements to access tax reductions in personal income tax, which can range between 50% and 90%.
Requirements for the owner and the property
- Residence in Spain: The owner must be a resident in Spain and subject to personal income tax.
- Use as a habitual residence: The rental must be intended for the permanent residence of the tenant, not for tourist or temporary uses.
- Income as a return on real estate capital: Income obtained from renting must be considered as income from real estate capital.
- Income declaration: To benefit from the reduction, it is mandatory to include the rental income in the personal income tax return and submit it before the Treasury initiates an inspection procedure.
Complying with these requirements will allow you to access the corresponding tax benefits.
COMMUNITIES OF OWNERS:
ONLY THE USE OF THE SPACE IS AUTHORIZED
The premises located on the ground floor of the community that you manage, operates a bar. The Board of Owners agreed to give the owner of the establishment the use of the arcades as a terrace. However, he has installed video surveillance cameras in the area. Is this allowed?
The authorization for the exclusive use of a common area does not imply the right to install video surveillance systems that record said area. This aspect is regulated by the Data Protection Law, which requires the express consent of the community for its installation.
GIPE: Together we will be stronger.