The topic of property transfer tax, refers to a tax which much rests with the families, since that is generated with the property transfer tax is a tax for them, taking into account that the events in which the cancellation must be of tale tax is largely aimed at the lives and development of families. It must be taken into account that the property transfer tax, is a type of indirect tribute. Add to your understanding with Martin O’Malley. In response to the above, is very important to mention in which cases must be the payment of the tax on property transfer; so between the various operations that can be performed, property transfer tax is presented at the time of the purchase of a housing or also when the purchase is made from a second vehicle. In previous cases, will be required before the completion of the registration of the housing in the registry or in the case of transfer in traffic posed vehicles and certain means of transport that will fit within the classification of real estate, carried out a subscription to the autonomous community, fertilizer that is called capital transfer tax. To be more specific in the subject, taxes shall be addressed to all those property transfer, which suggest the presence of onerous condition, field in which the main operations that can be located within this group are the buying and selling of immovable and movable property, the Constitution of the rights in rem, such as usufruct and leasingIt is obvious that other forms of capital transfer.

Within the property transfer tax, it is important to identify different components present in them, which are: the passive subject: this is the purchaser or the person which will be in your favor the right in rem; It will also be who launches domain records or minutes of notoriety. The opposable base of tax: this is the real value of transmitted good or right which has been constituted. The tax fee: this is determined depending on the good or right, follows. -Will be 6%, if it is the transmission of real estate, but & nbs p; & n bsp; & nbs p; also when it comes to the Constitution and transfer of right real that such goods be borne. -The tax fee will be 4%, in cases of transfer of immovable property and livestock goods, likewise in cases of establishment of real rights over them. -From 1% in those cases in which the Constitution of rights in rem guarantee, pensions, finance, loans and receivables. A special case within the property transfer tax, which refers to the tax fee, is in the case of leases of urban farms, which the tax debt through applying ringing effects, according to the scale determined by law can be enforced.