{"id":4141,"date":"2024-06-11T08:30:00","date_gmt":"2024-06-11T06:30:00","guid":{"rendered":"https:\/\/blog.destinyhome.es\/bonuses-in-the-municipal-capital-gains-tax-of-puerto-del-rosario\/"},"modified":"2024-08-07T10:39:55","modified_gmt":"2024-08-07T08:39:55","slug":"bonuses-in-the-municipal-capital-gains-tax-of-puerto-del-rosario","status":"publish","type":"post","link":"https:\/\/blog.destinyhome.es\/en\/bonuses-in-the-municipal-capital-gains-tax-of-puerto-del-rosario\/","title":{"rendered":"Bonuses in the Municipal Capital Gains Tax of Puerto del Rosario"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The Municipal Capital Gains Tax is a local tax levied by the City Councils on the <strong>increase in value<\/strong>, produced with the passage of time, of the urban land on which the real estate is located.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deadline and the person responsible for paying this tax will be different depending on the type of real estate transfer to be carried out:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sale: <\/strong>the seller will have 30 working days from the date of signing of the deeds.<\/li>\n\n\n\n<li><strong>Inheritance<\/strong>: the heir will have 6 working months, extendable to 6 more.<\/li>\n\n\n\n<li><strong>Donation:<\/strong> the beneficiary will have 30 working days to proceed with the liquidation.  <\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Rebates on capital gains tax in Puerto del Rosario<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In our previous post we explained step by step <a href=\"https:\/\/blog.destinyhome.es\/en\/puerto-del-rosario-municipal-capital-gains-calculator\/?utm_source=blog&#038;utm_medium=cta&#038;utm_campaign=plusvalia-puerto-del-rosario&#038;utm_gen=utmdc\">how to calculate the Plusvalia Municipal in Puerto del Rosario<\/a> so that you can estimate what you will have to pay for this tax in case you have to transfer a property. In addition, we provided you with a <a href=\"https:\/\/blog.destinyhome.es\/en\/puerto-del-rosario-municipal-capital-gains-calculator\/?utm_source=blog&#038;utm_medium=cta&#038;utm_campaign=plusvalia-puerto-del-rosario&#038;utm_gen=utmdc\">Municipal Capital Gains calculator<\/a> so that you can perform this calculation automatically by simply filling in the data related to your home.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/blog.destinyhome.es\/en\/puerto-del-rosario-municipal-capital-gains-calculator\/?utm_source=blog&amp;utm_medium=cta&amp;utm_campaign=plusvalia-puerto-del-rosario&amp;utm_gen=utmdc\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"75\" src=\"https:\/\/blog.destinyhome.es\/wp-content\/uploads\/2024\/06\/Calculadora-Plusvalia-EN.png\" alt=\"CTA gains tax calculator\" class=\"wp-image-4596\" srcset=\"https:\/\/blog.destinyhome.es\/wp-content\/uploads\/2024\/06\/Calculadora-Plusvalia-EN.png 650w, https:\/\/blog.destinyhome.es\/wp-content\/uploads\/2024\/06\/Calculadora-Plusvalia-EN-300x35.png 300w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Since this is a very common tax that you will surely have to face at some point in your life, in today&#8217;s article we want to focus on the bonuses that you have within your reach if you are going to sell a property in Puerto del Rosario.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Capital gains tax rebate based on cadastral value<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Transfers of housing produced by<strong> inheritance <\/strong>will enjoy a variable bonus depending on the cadastral value of the property in favor of descendants or adopted persons, their ascendants or adoptive parents and the spouse. The bonus brackets are established as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Cadastral Value<\/td><td class=\"has-text-align-center\" data-align=\"center\">Bonus<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Less than 60,000 euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">70%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Between 60,000 and 100,000 euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">60%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Between 100,000 and 138,000 euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">50%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">More than 138,000 euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Capital gains tax rebate for primary residences<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In general, a <strong>tax credit of 80%<\/strong> will be granted for the transfer of housing produced by inheritance, provided that it is the <strong>principal residence<\/strong> of the deceased. This bonus may be enjoyed by descendants or adopted persons, their ascendants or adoptive parents, and spouses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The reduction may be up <strong>to 90% of the full tax liability<\/strong> when the heirs meet any of the following conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pensioner, who receives his pension from a Spanish public agency.<\/li>\n\n\n\n<li>Unemployed, registered as a job seeker.<\/li>\n\n\n\n<li>Under 30 years of age.<\/li>\n\n\n\n<li>Disabled (equal or higher than 33%)<\/li>\n\n\n\n<li>Victim of gender violence.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The habitual residence is understood to be the one in which the deceased person has lived with him\/her for at least two years prior to his\/her death. This bonus in the Municipal Capital Gains Tax of Puerto del Rosario will have a rotated character and will have to be requested within the term established to present the self-assessment of the tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to calculate Capital Gains in Puerto del Rosario<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Since the entry into force of <a href=\"https:\/\/www.boe.es\/boe\/dias\/2021\/11\/09\/pdfs\/BOE-A-2021-18276.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Royal Decree-Law 26\/2021, of November 8,<\/a> the revised text of the Law Regulating Local Treasuries has been adapted to provide taxpayers with two different methods for calculating the Municipal Capital Gains Tax:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Objective estimation: <\/strong>it takes into account the years elapsed between the acquisition and the transfer of the property to determine the tax.<\/li>\n\n\n\n<li><strong>Real Capital Gain Estimate: <\/strong>takes into account the capital gain obtained with our transaction when calculating the tax.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In order to calculate this tax automatically, in Destiny Home we have prepared a <a href=\"https:\/\/blog.destinyhome.es\/en\/puerto-del-rosario-municipal-capital-gains-calculator\/?utm_source=blog&#038;utm_medium=cta&#038;utm_campaign=plusvalia-puerto-del-rosario&#038;utm_gen=utmdc\">Municipal Capital Gains Calculator<\/a> with which you can perform the calculation automatically. And if after downloading your calculator you still have doubts about this tax or if you have any other question related to the sale of your property, do not hesitate to contact us.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/blog.destinyhome.es\/en\/puerto-del-rosario-municipal-capital-gains-calculator\/?utm_source=blog&amp;utm_medium=cta&amp;utm_campaign=plusvalia-puerto-del-rosario&amp;utm_gen=utmdc\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"75\" src=\"https:\/\/blog.destinyhome.es\/wp-content\/uploads\/2024\/06\/Calculadora-Plusvalia-EN-1.png\" alt=\"\" class=\"wp-image-4605\" srcset=\"https:\/\/blog.destinyhome.es\/wp-content\/uploads\/2024\/06\/Calculadora-Plusvalia-EN-1.png 650w, https:\/\/blog.destinyhome.es\/wp-content\/uploads\/2024\/06\/Calculadora-Plusvalia-EN-1-300x35.png 300w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/a><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">Questions and Answers on Municipal Capital Gains<\/h2>\n\n\n<style>.ewd-ufaq-faq-title-text h4{font-size: 16px;}<\/style><div  class=\"ewd-ufaq-faq-list ewd-ufaq-page-type-distinct ewd-ufaq-category-tabs-\" id='ewd-ufaq-faq-list'>\n\n\t<input type='hidden' name='show_on_load' value='' id='ewd-ufaq-show-on-load' \/>\n<input type='hidden' name='include_category' value='calcular-plusvalia-municipal' id='ewd-ufaq-include-category' \/>\n<input type='hidden' name='exclude_category' value='' id='ewd-ufaq-exclude-category' \/>\n<input type='hidden' name='orderby' value='date' id='ewd-ufaq-orderby' \/>\n<input type='hidden' name='order' value='asc' id='ewd-ufaq-order' \/>\n<input type='hidden' name='post_count' value='-1' id='ewd-ufaq-post-count' \/>\n<input type='hidden' name='current_url' value='\/en\/wp-json\/wp\/v2\/posts\/4141' id='ewd-ufaq-current-url' \/>\n\t\n\t\n\t<div class='ewd-ufaq-faqs'>\n\n\t\t<div  class=\"ewd-ufaq-faq-div ewd-ufaq-faq-column-count-one ewd-ufaq-faq-responsive-columns- ewd-ufaq-faq-display-style-default ewd-ufaq-can-be-toggled\" id='ewd-ufaq-post-4143-ZBn2GCeRFF' data-post_id='4143'>\n\n\t\t\n\t<div class='ewd-ufaq-faq-title ewd-ufaq-faq-toggle'>\n\t\n\t<a class='ewd-ufaq-post-margin'  href='#' role=\"button\">\n\n\t\t<div class='ewd-ufaq-post-margin-symbol ewd-ufaq-'>\n\t\t\t<span>a<\/span>\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-faq-title-text'>\n\n\t\t\t<h4>\n\t\t\t\tWhat is the Municipal Capital Gains Tax?\t\t\t<\/h4>\n\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-clear'><\/div>\n\n\t<\/a>\n\t\n<\/div>\n\t\n\t<div class='ewd-ufaq-faq-body ewd-ufaq-hidden'>\n\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-post-margin ewd-ufaq-faq-post'>\n\t\n<p class=\"wp-block-paragraph\">The Municipal Capital Gains Tax is a local tax levied on the increase in value of urban land during the time it has been owned by the owner. It is liquidated when a property changes ownership, whether by purchase, sale, inheritance or donation.<\/p>\n<\/div>\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t<\/div>\n\n<\/div><div  class=\"ewd-ufaq-faq-div ewd-ufaq-faq-column-count-one ewd-ufaq-faq-responsive-columns- ewd-ufaq-faq-display-style-default ewd-ufaq-can-be-toggled\" id='ewd-ufaq-post-4144-nKiNb37aTi' data-post_id='4144'>\n\n\t\t\n\t<div class='ewd-ufaq-faq-title ewd-ufaq-faq-toggle'>\n\t\n\t<a class='ewd-ufaq-post-margin'  href='#' role=\"button\">\n\n\t\t<div class='ewd-ufaq-post-margin-symbol ewd-ufaq-'>\n\t\t\t<span>a<\/span>\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-faq-title-text'>\n\n\t\t\t<h4>\n\t\t\t\tHow is the Municipal Capital Gains Tax calculated in Puerto del Rosario?\t\t\t<\/h4>\n\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-clear'><\/div>\n\n\t<\/a>\n\t\n<\/div>\n\t\n\t<div class='ewd-ufaq-faq-body ewd-ufaq-hidden'>\n\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-post-margin ewd-ufaq-faq-post'>\n\t\n<p class=\"wp-block-paragraph\">There are two methods to calculate the Plusvalia Municipal in Puerto del Rosario:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Estimated Actual Capital Gain<\/strong>: It is calculated based on the capital gain obtained from the transaction. First, the capital gain (difference between the acquisition value and the sale value) is determined. Then, it is multiplied by the percentage of the cadastral value of the land over the total value of the property, and finally, the tax rate corresponding to the period of possession of the property is applied.<\/li>\n\n\n\n<li><strong>Objective estimation<\/strong>: It is calculated by applying a multiplication coefficient to the cadastral value of the land according to the years elapsed between the purchase and the sale, and then the corresponding tax rate is applied.<\/li>\n<\/ul>\n<\/div>\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t<\/div>\n\n<\/div><div  class=\"ewd-ufaq-faq-div ewd-ufaq-faq-column-count-one ewd-ufaq-faq-responsive-columns- ewd-ufaq-faq-display-style-default ewd-ufaq-can-be-toggled\" id='ewd-ufaq-post-4145-cy9t0K4ZJq' data-post_id='4145'>\n\n\t\t\n\t<div class='ewd-ufaq-faq-title ewd-ufaq-faq-toggle'>\n\t\n\t<a class='ewd-ufaq-post-margin'  href='#' role=\"button\">\n\n\t\t<div class='ewd-ufaq-post-margin-symbol ewd-ufaq-'>\n\t\t\t<span>a<\/span>\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-faq-title-text'>\n\n\t\t\t<h4>\n\t\t\t\tWhat documents do I need to calculate the Plusvalia Municipal?\t\t\t<\/h4>\n\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-clear'><\/div>\n\n\t<\/a>\n\t\n<\/div>\n\t\n\t<div class='ewd-ufaq-faq-body ewd-ufaq-hidden'>\n\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-post-margin ewd-ufaq-faq-post'>\n\t\n<p class=\"wp-block-paragraph\">To calculate the Plusvalia Municipal, you need:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>The acquisition value and the sale value of the property.<\/li>\n\n\n\n<li>The cadastral value of the land, which you can find in the last IBI receipt.<\/li>\n\n\n\n<li>The years elapsed between the purchase and sale of the property<\/li>\n<\/ul>\n<\/div>\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t<\/div>\n\n<\/div>\n\t<\/div>\n\n\t\n<\/div>","protected":false},"excerpt":{"rendered":"<p>With the bonuses in the Municipal Capital Gains Tax in Puerto del Rosario to which the inhabitants of this municipality will have access.  <\/p>\n","protected":false},"author":1,"featured_media":4120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[117],"tags":[122,291,170,480,168],"class_list":["post-4141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sell-house-fuerteventura","tag-capital-gain-fuerteventura","tag-inheritances-fuerteventura","tag-municipal-capital-gains","tag-puerto-del-rosario-en","tag-sell-inherited-apartment-fuerteventura"],"yoast_head":"<!-- This site is optimized 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