La oficina virtual de Logroño facilita el cálculo y presentación del valor excedente.
The new virtual tax management office in the city of Logroño, which continues to progressively incorporate features, allows citizens to calculate and electronically file the tax on urban land growth, popularly known as surplus, which must be formalized each time a property is transferred.
To do this, Fiscal Platform.
From there, the user can download the declaration form, complete it, and submit it along with the necessary documentation (detailed in each case in the Virtual Tax Management Office) through the platform itself, using electronic signature, so that municipal technicians can then carry out the final review (unlike other taxes, in this case).
This way, the administrative process is significantly extended, and the user avoids the trip to submit the documentation.
If the citizen prefers to submit the declaration in person, they can complete the entire procedure at the fiscal management unit offices, by appointment.
However, to expedite this administration and reduce waiting time, you can also carry out the surplus value through the platform, download the resulting data, and go to the municipal units with this document, which, despite being done personally, reduces the procedure time.
Where legal entities or professionals in the exercise of their activity (for example, counselors, managers, lawyers, etc.) must submit their electronic declarations, as a trademark, through the virtual tax management office.
The tax on the growth of urban land develops the increase in value experienced by urban lands and is revealed as a result of their transmission.
The surplus value accrues in operations where an urban real estate property is transferred, in this case, located in the municipality of Logroño. There are assumptions where we apply a subjection (operations that generate land increase), but in all cases, the declaration must be submitted.
In the case of sale and donations (the «interval» transmission), it must be submitted within 30 business days, while in the case of inheritance (the «Dead-Cause» transmission), the deadline will be six months, extended with the previous request.
More information on the surplus value: www.logron.es/-/impost-sobre-el-inmento-del-valor-las-trenos-de-naturaleza-arbo-pllusvalia-
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