Gestrisam will pay zero tax on those cases and those already charged are at the expense of the legislative development of the judgment of the TC, you have it all through Diario Sur.
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The recent failure of the TC topple the tax of the surplus value in cases where certifying that there has been a gain for the sale of a property It has led to the City Council of Málaga to act in order to solve the claims from Monday it arriving to the offices of Gestrisam. The municipal decision, implies that citizens who prove that there has been a loss in that transaction will receive a settlement of the tax to zero balance waiting from the Government, whereas the competent authority in the legislation of this tribute, meets the legislative development of the judgment. Therein lies the nuance of weight at the time of claim, Since the final repeal of this collection is at the expense of the new law, It will set future conditions why capital gains tax shall be governed.
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This implies not only that the suspension is temporary, but that addition applies only in cases that are recorded from Monday by the citizens who can provide the documents necessary to enforce its sales losses situation. En este sentido, both the Councillor and the holder of the autonomous agency of tax management (Gestrisam), Juan Manuel Ruiz Galdon, they wanted to make yesterday abundantly clear that «suspend recovery does not refer to what already claimed, but in the future». Or what is the same: all those who have made the claim so far will have to comply with the tax and wait for the resolution of the Government for the return of the same in the event that they conform to the requirements set by the future law. «Already charged capital gains will be claimed by those who understand that there has been a handicap», «providing documentation that thus finds it and waiting for this development of the law»
Among the factors that must be taken into account in the new legislative framework are the retroactivity of the standard, the documentation required to prove the sale to losses and who will assume the cost of the processing or the type of settlement that is made (If inter vivos or mortis causes).
Despite all these precautions, the councilman and spokesman for the Government team wanted to remember that the Town Hall already enabled last February a record on capital gains within the framework of the program 'Solidarity Gestrisam' to provide information and to collect the necessary documentation; and in these months have been collected between 550 y 600 requests of the citizens in this regard. «Gestrisam It has anticipated this legislative controversy and we caught between regulations and the taxpayer to avoid further economic damage», highlighted Conde, who nevertheless wanted to leave another notice in relation to the way in which the City Council will manage these changes: "We have the obligation to defend the taxpayer, but also the right to defend the local Treasury». I mean, of municipal interests in disputes which may arise on account of this tribute, but with another important nuance: "When a judge fails in favor of the citizen we shall abstain, while before we impugnábamos it».
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Another thing different is when the claimant is a large enterprise or a promoter that is able to demonstrate that your transaction has been losses; a not unlikely scenario since during the economic crisis many of these large operations have paid off with a prejudice for the private.
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- The doubts that remain
In this scenario, It is still difficult to determine what will be the effect of this regulatory change will have on municipal coffers and how many estates y citizens they will be affected by the judgment of the TC, Although the Mayor of economy emphasized that the loss of revenue that will have to deal with the city of Malaga «will be rather less to other city councils». The reason is in the descent of a 22% of the cadastral values in the capital, a setting that took place in the year 2015 and that it will undoubtedly alleviate this drop in revenue in the municipal accounts since the capital gains tax is calculated from this value.
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