TAXES. The brutal rise in the IBI.
Hello everyone,
This November, all who are owners of real estate ownership have to pay Property Tax (IBI), popularly known as "contribution ". According to official statistics, more than half of their earnings comes from the municipalities in the tax .
IBI
The requirement is mandatory for all municipalities .
By state law, the IBI should be required by all municipalities. Ie not have any legal ability to revoke or not to manage the collection of the tax.
do pay property tax each for your home, basically depends on the application of three elements: tax base, tax rate and tax rebates.
1. The
tax base is determined by the rateable value of property, both land and the building . Set this property value is for the State, through the Directorate General for Cadastre. When you want to review the assessed value is made through the Budget Law of the State, applying ratios.
The latest revision of the rateable value was made with effect from January 1, 2001 . Alleging that the rateable value should collect as far as possible the market value of the property, in the real estate boom, there was a brutal increase of assessed value in the municipality of Madrid took the form of increases in excess of 50%.
2. The minimum tax rate and residual will 0.4% the case of urban property and 0.3% in the case of rural real estate , and the maximum be el 1,10% para los urbanos y 0,90% para los rústicos . Dentro de estos márgenes, fijados por el Estado, los Ayuntamientos pueden fijar libremente el tipo de gravamen aplicable.
El tipo de gravamen aplicable actualmente en el Ayuntamiento de Madrid es del 0,581%, para bienes inmuebles urbanos.
3. Dentro de las
bonificaciones hay que distinguir entre aquellas de carácter obligatorio, aplicables por parte de todos los Ayuntamientos y, las de carácter potestativo, aplicables por parte de aquellos Ayuntamientos que así lo prevean in fiscal, on the terms set by state law. Within
binding, was that related to public housing
with a 50% reduction in gross tax during the three tax years following the granting of the final grade.
that credit be granted on request. regard to discretionary bonuses
character, there are two: One, the bonus of up to 90% of the gross tax for those taxpayers who have the status of owners of large family
and two, the bonus of up to 50% of the gross tax for real estate in which systems have been installed for the use
thermal or electrical energy from the sun. These three bonuses are included in the Fiscal IBI approved by the City of Madrid , but not in terms most advantageous to the taxpayer, as the extension in time past the three tax periods required by law, the bonus share for social housing is not collected and bonus share for real estate who have installed systems use heat or electric, does not reach the maximum of 50% but remains in the best in 40%. As
tax benefit applicable to all municipalities , highlights
Article 9 of the Law Regulating Local Tax , the possibility of a bonus
share to 5% in clearance cases of tax. For this tax benefit is applicable to be collected by the Fiscal expressly approved by the City. The
Ayuntamiento de Madrid, it includes in its tax law that benefit to the taxpayer.
All of this is in general terms the legal framework applicable
all municipalities with respect to the IBI. But what has led to the previous legal framework applying to the property tax in the municipality of Madrid?. In a fiscal voracity
hardly justifiable.
While it is true that the rateable value is set by the State and not the municipalities, no less certain is that they are the municipalities, with Madrid at the head, demanding a review of the assessed value. In fact,
in the Budget Law 2011 and is scheduled to take place to enter into force on January 1, 2012, ie, past the municipal elections May 28, 2011. This information enlightening ..... If in 2000 the brutal rise in the rateable value was justified by citing the large increase in market value of properties in full bubble, to date, with a devaluation of property values \u200b\u200bwith unprecedented properties who have suffered declines of more than 50% in their prices and medium-term prospects as anything favorable to the evolution of housing prices,
as reasonable, fair and proportionate, it would review strongly low rateable value of all properties. I fear that not only will but will do just the opposite. While it is true that tax rates are set high and low state, nothing prevents
all municipalities to implement the minimum rate and lowering the tax burden suffered by those who are owners of a home. For Madrid is nothing reassuring
think the current tax rate of 0.581% and the maximum authorized by law may reach 1.1%. The margin of increase is almost double. To start trembling ....... While it is true that subsidies are set by state law,
is also true that within the ranges set by the State, municipalities can regulate bonuses through Fiscal Ordinance in the most favorable for the long-suffering taxpayers. And, at least in the case of Madrid, we have seen that it is not.
Although not the purpose of this blog customization in me, will you let me tell you the amount I paid for my residence, built of 118.40 meters, with common areas, supplies 90.23 meters, a garage and storage room, located in the "elitist" Villa de Vallecas district in the southeastern city of Madrid.
Since 2007, I paid the first IBI, the figures are as follows:
Year 2007, EUR 416.17.
Year 2008, EUR 459.24. Increase of 10.32%.
Year 2009: with a bonus of 5% share, 485.50 euros. Increase of 5.73%.
Year 2010: with a bonus of 5% share, 516.76 euros. Increase of 6.44%.
I await your opinions.
Regards,
José Antonio.
joseamoraleslopez@hotmail.com joseamoraleslopez@gmail.com
