{"id":3669,"date":"2020-11-11T08:20:49","date_gmt":"2020-11-11T08:20:49","guid":{"rendered":"https:\/\/fozassessors.com\/impuesto-de-transmisiones\/"},"modified":"2023-04-03T10:28:56","modified_gmt":"2023-04-03T10:28:56","slug":"transfer-tax","status":"publish","type":"page","link":"https:\/\/fozassessors.com\/en\/information\/transfer-tax\/","title":{"rendered":"Transfer tax"},"content":{"rendered":"
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TRANSFER TAX<\/h1>
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In compliance with Law 31\/2022, of 25TH<\/sup> of December, on the general budget of the Autonomous Community of the Balearic Islands for the year 2023.<\/strong><\/p>\n

Tax rate applicable in the form of onerous transfers of assets (onerous transfers of real estate and constitution and transfer of rights).\u00a0<\/strong>The tax rate \u00a0will be the average rate resulting from the application of the following rate according to the real or declared value \u2013 if the latter is higher than the real value \u2013 of the real estate property subject to transfer or constitution or assignment of the transfer of right<\/p>\n<\/div><\/section>
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Property value from
\n(euros)<\/th>		Total tax due
\n(euros)<\/th>		Rest of the value up to
\n(euros)<\/th>		Applicable rate
\n(%)<\/th><\/tr>
0,00<\/td>0,00<\/td>400.000,00<\/td>8,00<\/td><\/tr>
400.000,01<\/td>32.000,00<\/td>200.000,00<\/td>9,00<\/td><\/tr>
600.000,01<\/td>50.000,00<\/td>400.000,00<\/td>10,00<\/td><\/tr>
1.000.000,01<\/td>90.000,00<\/td>2.000.000,00<\/td>12<\/td><\/tr>
2.000.000,01<\/td>210.000<\/td>Onwards<\/td>13<\/td><\/tr><\/tbody><\/table><\/div>