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The payment of the Property Transfer Tax can be deferred when a primary residence is purchased without the need to provide guarantees, informs the Estellés Abogados firm.
The ITP has a strong impact, since it represents 10% of the purchase price in the Valencian Community. Therefore, in many cases, the tax has a dissuasive effect on purchasing a home intended as a habitual residence. However, as Estellés Email Data Abogados reports , it is possible to benefit from the postponement; the buyer must request it within one month from the granting of the deed.
Furthermore, the statement adds, financial institutions are somewhat reluctant to finance such expenses, so the buyer must have significant savings to undertake the purchase.
In this sense, Ernesto García Vieira , partner at Estellés Abogados , explains that “many people are unaware that a tax payment deferral can be obtained without the need to provide additional guarantees (guarantors, mortgages, etc.), as happens in the case of tax deferrals. rest of tax debts.”
The requirements to request the deferral are that the home has a useful area equal to or less than 120 square meters and that it will be used as the taxpayer's habitual and permanent residence.
García Vieria adds that "the buyer must request the deferral within the period he has to settle and pay the tax which, in the case of the Valencian Community, is one month from the granting of the deed of sale."
Regarding the limits, he adds that “at most the ITP can be divided into 3 years and the legally established interest will accrue. Payments must be direct debited to a bank account and the application must be submitted using form 724.”
Finally, Ernesto García Vieira concludes that “it must be taken into account that the installments granted will be void when the acquired home is sold or when the taxpayer fails to pay any of the installment amounts within a maximum period of fifteen days following their expiration.
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发表于 2023-12-13 19:06:59