Nullity of the clause by which the promoter imposes to the purchaser of the house the payment of the municipal value tax ( Plus Valia)

Сообщение об ошибке

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пятница, 17 февраля, 2017 - 13:43

The Plus Valia is levied on the increase of the land value over the last twenty years.

It is obligatory that the seller pays, in accordance with the provisions of the Consolidated Text of the Law of Local Tax Offices.

It is very common for an agreement by which the promoter imposes to the buyer the payment of the Plus Valia. However, it should be borne in mind that such clause is null and void, for abusive purposes, as evidenced by the judgement of the Supreme Court of March 17, 2016.

For more information on this and other issues, please contact us at the following email address: earenas@gryjalba.com

 

 

Eugenio Arenas Dávila
Calle Costa y Grijalba, 10-1º
38003 - S/C de Tenerife
Tel: 822 190 099
earenas@gryjalba.com