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New extension of the mandatory implementation of e-government
In the BOE no 312 of 28 December 2012 has published the “Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and boosting economic activity ”, in force since December 28, 2012, and among other reforms of local taxes listed in Chapter VIII and Real Estate Cadastre in Chapter IX, includes in the Fourth Final Provision, the modification of the Mortgage Law, Revised Text according to the Decree of February 8, 1946, regarding the tax on the Increase in Value of Urban Land (IVTNU ), in the following terms:
“With effects from January 1, 2013 a new section 5 is added in article 254 of the Mortgage Law, Consolidated Text according to Decree of February 8, 1946, with the following wording:
5. The Property Registry will not practice the corresponding registration of any document that contains an act or contract determining the tax obligations for the Tax on the Increase in Value of Urban Land, without prior proof of having submitted the self-assessment or, where applicable, the tax return, or the communication referred to in letter b) of section 6 of article 110 of the Consolidated Text of the Law Regulating Local Finances, approved by Royal Legislative Decree, 2/2004, of 5 March. ”