Accurate Information To Be Provided To Payers Of The Land Tax

Original Language Title: PRECISA INFORMACIÓN QUE DEBE PROPORCIONARSE A LOS CONTRIBUYENTES DEL IMPUESTO TERRITORIAL

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Replace the second, by the following paragraph: "will be expressed with respect to each property, the number of role of appraisal;" the name of the owner; the location or address of the property, or the name of it if it is agriculture; the destination; total appraisal; assessment exempt, if appropriate, and the nominal value of the share of land tax corresponding pay. If the venue appropriate you the gradual increase of contributions established in the fourth subparagraph of article 3 of this law, will be indicated, in addition, the nominal value of the share that includes the total amount of tax determined product of the reavaluo. "."

(2) Agreganse following paragraphs fourth and fifth, new: "without prejudice to the provisions above, at the time of a reavaluo, the tax service internal, informative, will be available to the owners, by electronic means and during the period of the new appraisals and claims against them, display the detail in the appraisal of their property estate" , determination of new valuation and the amount of contributions that payable in respect of their properties. In the latter case, if property appropriate you the gradual increase of the contributions, indicate the nominal value of the first instalment and the successive increments to the total of the tax product of the reavaluo.

In addition, on the occasion of the reassess, the internal revenue service sent taxpayers whose property real estate are subject to the payment of the tax or change their affections to exempt status, communication of informative character that will contain the number of role of appraisal, the owner's name, location or address of the property or the name of it if it is agricultural , valuation and the surface of the ground, valuation and the surface of the buildings if them, the entire assessment, valuation in exempt if appropriate, the rate of the applicable tax and the nominal amount of the contribution to be paid and its gradual increase, if appropriate. ".".