Den nya skatten väntas bli antagen av ministerrådet 9 november. Det handlar om den så kallade plusvalían, en mervärdesskatt som tillämpas vid försäljning, arv eller donation av en fastighet. Den hittillsvarande modellen har förkastats för att den i många fall beskattade fastigheter som såldes till ett lägre pris än de införskaffats för.
Regeringens nya modell garanterar en mer regelbunden och korrekt taxering av fastighetsvärdet. Dessutom ska säljaren kunna välja den mest förmånliga av två uträkningmetoder. Antingen beräknas den nya plusvalían på det aktuella taxeringsvärdet eller på den reella skillnaden mellan inköps- och försäljningspriset.
Skälet till att en ny modell tagits fram så pass snabbt är att plusvalían utgör kommunernas näst största inkomstkälla, efter den årliga fastighetsskatten IBI. Förra året inhöstade kommunerna tillsammans mer än 1,7 miljarder euro i plusvalía och året före pandemin drog skatten in 2,52 miljarder.
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Skatteministern María Jesús Montero. Foto: Shutterstock
Dela:
Ny plusvalía införs raskt
Publicerad 2021-11-08 07:00EKONOMI Skattedepartementet har med brådskande verkan utarbetat en ny modell för att beskatta fastighetsköp, mindre än två veckor efter att den som hittills brukats ogiltigförklarats av Författningsdomstolen.
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