Bonus of the 50% for the business of urbanization, construction and property promotion

Real Estate Tax: Bonus of requested character.

They will have right to a bonus of the 50% in the entire quota of the Tax always it has been requested by the applicants before the work begins, the real estates which are the object of an activity of the business of urbanization, construction and property promotion of new or rehabilitation work similar to the first one and which aren’t included among the goods of its tie.

The application deadline of this bonus will be from the tax period following the beginning of the work until the period after the end of the works, so long as during that time, works of urbanization or effective construction are made and that, in no case, can exceed three tax periods. In order to enjoy the cited bonus, the applicants must fulfill the following requirements:

a) Form sheet of the bonus before the beginning of the works and a copy of the construction permit or its application for the City Council.
b) Accreditation of the business that runt the urbanization activity, construction and property promotion, through the presentation of the statutes of the company.
c) Accreditation in which the property subject of the bonus is not part of the fixed assets, through certification of the Company Administrator, or a copy of the last balance presented to the AEAT, for the purpose of the Tax of Companies.

Effects: for the following exercise of the application’s presentation.
Sheet: generic application.
Place of presentation: General Register of the City Council of Vejer de la Frontera – Pz. de España, 1 – 11150 Vejer de la Frontera.