Luis Prados Ramos
Notary

LLEIDA CAPITAL 2015

LLEIDA CAPITAL 2015

 

The tax ordinance for 2015 of the City Council of Lleida does not introduce any significant changes compared to the 2014 fiscal year. Taking into account that it is always painful to pay it, especially when it comes to inheritances, we refer to the only two cases of tax relief:

1.- 90% Bonus of the rate, in the case of inheritances due to death in favor of ascendants, descendants, adopted children, spouses and common-law partners, provided that it is the habitual residence of the taxpayer (heir), who must be registered in the home at the time of the death of the deceased. The bonus applies to the home, a parking space and a storage room.

2.- 80% Bonus of the quota in the case of inheritances due to death in favor of ascendants, descendants, adopted children, spouses and common-law partners, provided that it is the habitual residence of the taxpayer (heir), if the transferred property is included in the Social Rental Mediation Program.

To calculate the capital gains, we refer you to the page that the Lleida City Council has enabled, through the following link. 

I can only remind the authors of the municipal ordinance that Law 10/1998 to which they refer has been repealed as a result of the approval of Book II of the Civil Code of Catalonia in 2010.

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