Els darrers mesos han estat bastant animats, jurídicament parlant, en tot allò que envolta el pagament de la Plusvàlua Municipal. En aquest article intentarem donar-vos les claus per a saber si heu de pagar o no aquest impost.
On 1/01/2018 the VI book of the Civil Code of Catalonia came into effect, which regulates the obligations and contracts. Today we analyse article 621-49 on purchase and sale transactions with third-party financing, usually a banking entity.
In a purchase transaction, it is common for the salesperson to ask if they should deal with the annual land value tax (IBI, in Spanish) payment when the operationtook place in the first months of the year.