The 30 of March 2017 have published in the Official Newspaper of the Generality of Catalonia (DOGC) the Law of budgets and the Law of fiscal measures, financial and administrative, relative to the exercise 2017, recently approved for the autonomic Parliament.
Between the tax measures entered by these legal texts, it is necessary to highlight, the following:
Regulation of the possibility to postpone until 5 years the payment of the relative debts to the concept Tax on Successions, previous constitution of the timely guarantee, in those cases in which accredit that in the inventory of the inheritance do not include sufficient goods of easy realisation.
Increase of the type of levy applicable to the modality of Property transfer Tax (TPO) of the ITP and the AJD in the businesses on real estate goods when the value of the same surpass the threshold of 1.000.000 of euros. In these cases, will record to 11% (in place of 10%) the quantity that exceed the indicated magnitude.
Increase of the type of gravamen of the Stamp duty Tax (AJD), variable quota, applicable in relation to the notarial documents that formalise in operations subject real estates and exempt of the Tax on the Value Added (VAT) in which give up the exemption. This gravamen happens of 1,8% to 2,5%.
The greater part of the here commented reforms come into force the next day of his publication.