Alfonso Lacruz / Real Estate in Benahavis & Marbella / Properties in Benahavis & Marbella: 2014

What if a property has a previous debt of IBI the owner was not aware of?

I am writing about this issue because I had a recent case in one of my latest closings that I thought it was worth to comment.

The first question would be: who is liable for that IBI debt?

The owner at the time when the receipts were due is the liable subject. However, the actual owner has subsidiary liability on that debt. That means that if the Administration (in the case of the IBI and the province of Málaga is the Patronato de Recaudacion Provincial) is unable to recover that debt after using all legal means to achieve it, the actual owner will be-come liable. The Administration will have to declare its impossibility to recover that debt (declaración de fallido) and then initiate a new proceeding against the actual owner.

If the actual owner has not been notified of that debt until the declaration of impossibility by the Administration, can the debt be considered prescribed?

The prescription period for that IBI debt is four years counted from the last notification by the Administration or the issu-ing of the original IBI receipt. However, if the Administration has been notifying the original debtor, not the actual owner, on timely manner that prescription is not applicable. Therefore, the answer is NO, if the Administration has been notifying the original debtor in a timely manner, the debt is not prescribed even for the actual owner.

Does the new owner have to pay the penalties and/or default interest that were being applicable to the IBI receipt payable by the original debtor?

The answer is NO. When the Administration declares the impossibility to recover the debt from the original debtor and starts a new proceeding against the actual owner of the property, it has to write off the penalties and default interest ap-plied to the original debt.

Since each particular case is different, it is fully recommended that you check your own details with your lawyer or tax advisor.

The Eralia Housing Market Report for the Costa del Sol / Informe de Eralia sobre el Mercado Inmobiliario de la Costa del Sol

Please take a look to the 3rd quarter Eralia Housing report for the Costa del Sol. There are lots of interesting pieces of information to understand how the real estate market of the Costa del Sol is behaving.

El informe del tercer trimestre sobre el Mercado Inmobiliario de la Costa del Sol ya esta disponible. Hay mucha información muy interesante para poder entender que esta pasando en el mercado inmobiliario.

The change is here! The prices in Marbella are finally going up.

Finally, and after the crash of real estate market in Marbella at the beginning of 2008, the prices are starting to show a different tendency. Although they have been flat for about three years, it is now when they are starting to show an increase. That is what we can see on the data released last week by the Ministry of Housing. It is not a high increase but at least it seems that we have reached the inflexion point.

I have been talking in my later newsletters about a sense of a better market. An increasing number of transactions was the first signal of the recovery and 2013 already showed that tendency that has been confirmed in 2014. However, during this year the prices remained flat up to now. An increasing number of properties in the market and a still weak general economy were probably restraining the raise in the price index. In fact, as can be seen in the attached chart for the province of Malaga, the foreigners are the ones leading the recovery with an also increasing percentage of transactions.

The situation in Estepona is completely different. In a way the news are also “good”. In this case, the prices are still going down but with a lower pace. In 2014 the index in Estepona kept the downward tendency but the one showed was not as bad as the one in the precedent years (2008—2013) when it accumulated most of the 48 % drop from the 2007 prices.

Los Pinos (Los Arqueros - Benahavís - Costa del Sol)

Apartment for sale in Los Arqueros, Benahavis. Stunning apartment in Los Pinos, one of the best complexes in the prestigious urbanization of Los Arqueros Country Club. The apartment comprises of three spacious bedrooms, two bathrooms and a large terrace with golf and sea views. Conveniently located on an 18 hole golf course with several restaurants in the vicinity, a supermarket and only ten minutes from San Pedro. Perfect for those who love golf and a quality lifestyle.

Stunning apartment for sale located in La Quinta (Benahavis). Spaciousness is the feeling when entering in this recently renovated property, notable for the wonderful finishes in every detail and the brightness of all rooms. The large living room has floor to ceiling windows to access to the beautiful private garden offering breathtaking sea and mountains views. It is a closed complex situated in a privileged area known as La Quinta, surrounded by nature and a golf course and at only ten minutes driving to Puerto Banus with restaurants and all services available. Perfect home for those looking for a great garden terrace in the best location of the Costa del Sol.

Stunning duplex penthouse for sale located in Las Chapas (Marbella). Fantastic property, notable for the wonderful finishes. Especially lightly is the living room with large windows that overlook a terrace. It comes with a large storage room and parking space. It is a quiet closed complex with walking distance to the beach where one can enjoy several chiringuitos. Nearby supermarket, direct access to the motorway. Only ten minutes driving to Marbella with all services available.

Stunning apartment for sale located in Las Chapas (Marbella). Fantastic property, notable for the wonderful finishes. Especially lightly is the living room with large windows that overlook a terrace and a private garden. It comes with a large storage room and parking space. It is a quiet closed complex with walking distance to the beach where one can enjoy several chiringuitos. Nearby supermarket, direct access to the motorway. Only ten minutes driving to Marbella with all services.

Resumen de los impuestos a pagar cuando se compra, vende o posee una propiedad en España

En operaciones de venta de inmuebles:

Ganancia de capital — es el impuesto que se paga por la ganancia que se produce al vender una propiedad. Se calcula como la diferencia entre el precio que se pago y la cantidad por la que se ha vendido deduciendo los gastos de las dos operaciones y posibles inversiones en la propiedad (en el caso de no residentes, el comprador esta obligado a ingresar un 3% del precio de compra en la Agencia Tributaria para cubrir este impuesto u otros posibles impuestos que estén pendientes de pago. El vendedor deberá presentar la declaración de la venta para liquidar el impuesto: si el impuesto es mayor que el 3% que se ha retenido, el vendedor tendrá que pagar la diferencia y, si es menor, solicitará una devolu-ción). Hay también casos especiales cuando el vendedor es mayor de 65 años y/o es la vivienda habitual.

Plusvalía Municipal—es un impuesto pagadero al Ayuntamiento por el incremento de valor del terreno sobre el que esta la propiedad que se transmite. Se calcula en función del valor catastral del suelo, los años de posesión y unos coefi-cientes que dependen de cada Ayuntamiento.

En operaciones de compra de inmuebles:

Impuesto de Transmisiones Patrimoniales o IVA (más AJD) — he escrito con anterioridad algún artículo sobre este tema puesto que hay distintos casos dependiendo del tipo de propiedad y quien la transmite. En general, si la propiedad es nueva pagará IVA (más 1,5% de AJD) que varia entre el 10 y el 21% del precio de compra y si es de segunda mano paga Transmisiones Patrimoniales entre un 8 y un 10% del precio de compra.

Notaria y Registro de la Propiedad (aunque no son realmente impuestos, son pagaderos en cada transacción).

Por la posesión de un inmueble:

I.B.I. — se paga al Ayuntamiento para cubrir los gastos de mantenimiento del mismo. Se calcula en función del valor catastral de la propiedad.

Tasa de Basura—depende de los Ayuntamientos y en algunos casos también se calcula en función del valor catastral de la propiedad.

Impuesto de Patrimonio —es un impuesto complejo por lo que siempre es recomendable usar un asesor fiscal.

Renta de Capital Inmobiliario—tanto si la propiedad se esta alquilando como si no, la Agencia Tributaria va a requerir a los no residentes a que paguen este impuesto. La base imponible se calcula en función del valor catastral de la propiedad.

Como cada caso es diferente, es muy recomendable que compruebe sus propios detalles con su abogado o su asesor fiscal.

Cumbre de Los Almendros (Puerto del Almendro - Benahavís - Costa del Sol)

Luxury apartment for sale in Puerto del Almendro, Benahavís. Spacious and luminous is notable for its wonderful finishes, the modern baths and its fully fitted kitchen. A modern living room with a large window that gives access to a generous terrace offering breathtaking views of the Mediterranean sea to enjoy the sun until nightfall. Located in a quiet complex at only 5 minutes to San Pedro Alcantara and 9 to Puerto Banus. This stunning property must to be seen to be appreciated fully.

Office for sale in Marbella. Do not miss this opportunity to acquire this office in the center of Marbella, it is plenty of natural light and comprises three spacious work spaces and a bathroom, in addition it is situated in a penthouse floor with nice sea views. Ideally located in the financial center of Marbella, in Ricardo Soriano Avenue, a few steps to the promenade and surrounded by several public parking. This office provides an ideal location to develop any type of professional activity.

Delightful apartment for sale in Guadalmina Baja, Marbella. It comprises three bedrooms, three bathrooms, a living room, a fully fitted kitchen and large terrace in a environment of peace and tranquility. In addition, the price also includes a garage space and a storage room. It is a closed complex with security 24 hours situated in one of the best areas of the city at only two steps to the beach and surrounded by nature. Puerto Banus is only 5 minutes driving with restaurants and all services available. Perfect home for those looking for a great garden terrace in one of the best locations of Marbella.

Exquisite apartment in Puerto del Almendro, Benahavís. Do not miss this fantastic opportunity to acquire a corner apartment set on street level. It comprises two bedrooms, two bathrooms, a living room with fireplace, a separated dining room, a fully fitted kitchen with German appliances and a large private terrace sheltered from the wind where to enjoy al fresco dinners enjoying open and sea views. It is located on a quiet and consolidated complex with beautiful mature gardens. Ideal for those looking for a nice quiet complex at only five minutes from San Pedro.

Exquisite south facing penthouse in Puerto del Almendro, Benahavís. This penthouse is perfectly maintained having had just one owner, comprises two bedrooms, two bathrooms, a living room with fireplace, a fully fitted kitchen, a nice terrace opened to breath taking sea views. It is located on a quiet and peaceful complex surrounded by mature greenery and a lovely swimming pool. Monte Halcones shopping center is within short distance with restaurants and services and Malaga airport is 40 minutes far. Ideal for those looking for a nice quiet complex at only five minutes from San Pedro and Puerto Banus.

Delightful apartment in Puerto del Almendro, Benahavís. It comprises two bedrooms, two bathrooms, a living room, a fully fitted kitchen and large terrace where to enjoy stunning sea views. In addition, the price also includes a garage space and a storage room. It is situated on a mature urbanization surrounded by nature. Puerto Banus is only 7 minutes driving with restaurants and all services available. Ideal for those looking for an essentially brand new apartment in a nice quiet complex.

Apartment for sale in Marbella. This exclusive apartment has been fully renovated, never used and built to an extremely high standard, boasting a very private and spacious terrace from where the frontal sea views can be enjoyed. It comprises a large and bright lounge/dining room, a modern fitted kitchen, the master room with dress room and en suite bath and two more ample bedrooms and two baths. The development is located just off the beach in Marbella. The Paseo Maritimo with its abundance of restaurants and bars is on hand. While both the Golden Mile and the Old Town of Marbella are within a short distance. This is a unique opportunity of getting a new frontal beach apartment at the best location.

Exquisite apartment in Guadalmina Alta, Marbella. It comprises two bedrooms, two bathrooms, a living room and a fully fitted kitchen. Its very spacious part covered terrace and its private garden allows you to relax with its stunning a views. It is situated on a quiet and consolidated complex with beautiful mature gardens. Location: just perfect as it is close to schools, golf clubs, commercial areas and the center of San Pedro de Alcantara. Perfect home for those looking for a great terrace in one of the best locations of Marbella.

Exquisite apartment in Guadalmina Alta, Marbella. It comprises four bedrooms, four bathrooms, a large living room and a fully fited kitchen. Its very spacious part covered terrace and its private garden allows you to relax with its stunning a views. It is situated on a quiet and consolidated complex with beautiful mature gardens. Location: just perfect as it is close to schools, golf clubs, commercial areas and the center of San Pedro de Alcantara. Perfect home for those looking for a great terrace in one of the best locations of Marbella.

Summary of the taxes you have to pay when buying, selling or just owning a property in Spain.

Selling:

Capital Gain Tax — is the tax you have to pay for the difference between what you sold the property for and what you paid for it discounting the expenses you had on the transactions and investments on the property (if you are a non resi-dent in Spain, the buyer has to deposit 3% of the purchase price at the Tax Office to cover for this tax or other non paid taxes in Spain. A tax declaration of the sale has to be presented by the seller to liquidate that tax where the 3% retained will be accounted for: if the tax is higher than the 3% the seller will have to pay the extra but if the tax is lower the seller will get a refund). There are also special cases when you are over 65 years.

Plusvalia Tax—Payable to the Council to account for the increase of value of the land where the property is. The amount is calculated by multiplying the catastral value of the land, the number of years of ownership of the property and two more coefficients that depend on the Council.

Buying:

Transfer tax or VAT (plus AJD) — I have written some articles about this because there are some different cases depend-ing on the type of property: residences, land, garages, storages or commercials. In general, if it is a new property it will pay VAT (plus AJD—an additional 1,5%) ranging from 10 to 21% of the purchase price and if it is a second hand proper-ty will pay transfer tax ranging from 8 to 10% of the purchase price.

Notary and Land Registry expenses (although they are not really taxes are payable on each transaction).

Owning:

I.B.I. tax — it is payable to the Town Hall to pay for the maintenance expenses of the Council. It is calculated from the catastral value of the property.

Rubbish collection tax—it depends on each municipality and in some cases is also calculated from the catastral value of the property.

Wealth tax—this tax may be complex so if you are a resident in Spain is advisable to have a tax advisor.

Rental income of non residents—whether you are renting your property or not, the Tax office will require non residents to pay this tax. The base for the tax is also calculated from the catastral value.

Since each particular case is different, it is fully recommended that you check your own details with your lawyer or tax advi-sor.

Los precios en Marbella y Estepona. ¿Algún cambio?

El Ministerio de Fomento publico el mes pasado el nuevo índice de precios para el segundo trimestre de 2014 y no se observan cambios significativos: la situación en Marbella y Estepona permanece parecida a los periodos anteriores, es decir, más o menos estable con una ligera tendencia a la baja en Marbella y cayendo todavía en Estepona.

Cuando hablamos de Marbella, hay indicios en el Mercado de que va mejor y es verdad. En el gráfico adjunto, podemos ver, según los datos publicados, que hay más transacciones y que los potenciales compradores están más preparados para comprar. Éstos están bastante bien informados y algunos ya manifiestan que no quieren perder la oportunidad de adquirir ahora ya que saben que el Mercado va a cambiar. Sin embargo, tenemos que ser cautelosos. Todavía hay que trabajar mucho para vender una propiedad y, como podemos apreciar en el gráfico, los precios no suben sino que, de hecho, están bajando. Adicionalmente, como comenté en mi ultimo newsletter, el stock de propiedades a la venta está incrementándose, lo que empuja los precios a la baja o, en su caso, a mantenerse estables como estamos viendo últimamente.

Por otra parte, y mirando a los tipos de cambio, la debilidad del euro está ayudando a compradores británicos y americanos, aunque parece que en las últimas semanas está cambiando. La debilidad del rublo ruso y de la corona noruega tampoco ayuda mucho.

Personalmente, pienso que el Mercado está empezando a cambiar pero no tan rápido como nos gustaría. La macroeconomía europea, y en particular, la española, no está todavía suficientemente fuerte para impulsar el Mercado inmobiliario.

La Zambomba, Portal 1 (Marbella - Costa del Sol)

Apartament for sale in La Zambomba, Marbella. It is situated in a gated complex with direct access to the beach and walking distance to Marbella’s amenities. It comprises two bright bedrooms and two bathrooms, living room and a fully fitted kitchen and a terrace with breathtaking sea views. In addition it enjoys a parking space and storage. Enjoy the view of the fishing boats at night with their lights.

Excellent location just above the fishing port of Marbella. A Great first line beach location on a short walking distance from the old town of Marbella and the center. The apartment comprises fully fitted kitchen, living room with access to a southeast terrace, two bedrooms and two bathrooms. In addition it enjoys a parking space and storage. The view of the fishing boats at night with their lights is truly spectacular.

Stunning penthouse for sale set in La Quinta (Benahavis). Spaciousness is the feeling when entering in this fantastic property notable for the wonderful finishes in every detail and the brightness of all rooms. Especially lightly is the living room with large windows that give access to a generous terrace offering breathtaking sea and montains views. It comes with a large store room and a covered parking space. It is a closed complex with security situated in a privileged area known as La Quinta, surrounded by nature and a golf course and at only 10 minutes driving to Puerto Banus with restaurants and all services available.

Apartment for sale in Urb Pueblo Los Olivos en Riviera del Sol.

Jacarandas de Bel-Air (Estepona - Costa del Sol)

Duplex Penthouse for sale in Bel Air, Estepona. This lovely home within a large complex with security, surrounded by beautiful gardens and two pools. It comprises two ample bedrooms and two baths, living room, kitchen and garage. Its very special sunny terrace allows you to relax with its stunning mountains views, in addition it has a storage and an amazing solarium with sea views in the upper level. Conveniently located only two minutes drive from the beach and amenities. The perfect holiday home or indeed, as a permanent residence.

Luxury, spacious and lighting property with excellent breathtaking views to Los Arqueros Golf, Gibraltar and Africa. It has very high qualities and ampleness, heated pool and a garage and a storage room which are included. Monte Halcones commercial centre, with restaurants, services and a supermarket is within walking distance. Very close to San Pedro de Alcántara and Puerto Banús. It has a generous terrace to enjoy the sun until nightfall.

Apartment for sale in Balcón del Golf, Nueva Andalucía. Excellent location, close to golf: Aloha and Las Brisas.

Las Terrazas (Puerto del Almendro - Benahavís - Costa del Sol)

Exquisite apartment in Puerto del Almendro, Benahavís. It comprises two bedrooms, two bathrooms, a living room with fireplace, a fully fited kitchen, a large terrace and stunning views. In addition it as another room that can be used as study, extra room or living room. It is situated on a quiet and consolidated complex with beautiful mature gardens. Monte Halcones shopping center is within short distance with restaurants and services. Ideal for those looking for a nice quiet complex at only five minutes from San Pedro and Puerto Banus.

Excellent location just above the fishing port of Marbella. A Great first line beach location on a short walking distance from the old town of Marbella and the center. The view of the fishing boats at night with their lights is truly spectacular.

Ocean Pines (Puerto del Almendro - Benahavís - Costa del Sol)

Brand new apartment in Puerto del Almendro, Benahavís. It comprises two spacious bedrooms, two bathrooms with underfloor heating, a luminous living room, a modern open kitchen, a large terrace with south west open views to enjoy the sun until nightfall. Location is just perfect in a quiet complex at only 5 minutes to San Pedro de Alcantara and 9 to Puerto Banus. Ideal for those looking for a brand new apartment close to golf and ammenities.

Apartment for sale in El Rosario, Marbella. The property comprises three bedrooms and two bathrooms, living room, a fully fitted kitchen and a dinning terrace built on high standards. The price also includes a garage space and a storage room. It enjoys an unrivalled location with the beach on walking distance, golf courses and Marbella with its services, shopping, restaurants and night spots is just five minutes driving away.

Apartment for sale in Cabopino, Marbella. This is a wonderful opportunity to acquire a lovely home on walking distance to the beach within a gated complex. It comprises two rooms and two baths, living room and a fully fitted kitchen. Its enjoyable terrace allows you to relax with its sea views or to celebrate al-fresco dinners. This urbanization is only a few steps from the beach and the Cabopino’s amenities and Golf course. The perfect holiday home or indeed, as a permanent beachside residence.

Unique penthouse for sale in La Zambomba, Marbella. It is situated in a gated complex with direct access to the beach and walking distance to Marbella’s amenities. It enjoys a very spacious terrace which has been partially covered, a lounge open to the sea, a fitted kitchen and three bright bedrooms. Unique property for those looking to the best.

Apartment for sale in Bel Air, Estepona. This is a wonderful opportunity to acquire a lovely home within a gated complex. It comprises three bedrooms and two baths, living room and a fully fitted kitchen. Its very spacious part covered terrace terrace allows you to relax with its stunning mountains views or to celebrate al-fresco dinners. Conveniently located only a two minutes drive from the beach and amenities. The perfect holiday home or indeed, as a permanent residence.

Brand new bank repossessed two beds apartments with an incredible price, only 192.000 euros. Spacious and luminous living areas that give access to generous terraces with south west open views to enjoy the sun until nightfall and notable qualities that include: modern and open kitchens, marble floors, modern baths with underfloor heating and air conditioning. Location is just perfect in a quiet complex at only 5 minutes to San Pedro de Alcantara and 9 to Puerto Banus.

The prices in Marbella and Estepona. Any changes?

The new price index was published by the Ministry of Housing last month for the second quarter of 2014 without major changes. The situation in Marbella and Estepona remains about the same than in previous periods: more or less stable with a slight down tendency in Marbella and still dropping with no stabilization tendency in Estepona.

When talking about Marbella, there is a general sense in the market that things are getting better and it is true. There are more transactions going on as it can be seen on the official numbers chart attached and the potential buyers we are working with are more ready to buy. They are quite well informed about the market and a number of them are already mentioning that they know that the market is going to change soon and don’t want to lose the opportunity to buy at the bottom. However, we have to be cautious. It still takes a lot of work to sell a property and, as can be seen on the chart, prices are not going up but down. Additionally, as commented on my previous newsletter, the stock of properties for sale or inventory is increasing so it will still push the prices down or maintain them on the stable levels we are seeing lately.

On the other hand, and regarding exchange rates, the weakness of the euro has helped British and American buyers but seems that in the last weeks that is also changing and the debility of the Russian ruble and the Norwegian krone does no help either.

I personally think that the market is showing signs of change but not as fast as all of us would have liked. The European macroeconomy and, in particular, the Spanish one are still not strong enough to shoot up the real estate market.

El Índice de Precios para Andalucía y España marca subidas de precios

Según los datos publicados por el Instituto de Estadística, el índice de precios se elevo en el segundo trimestre del 2014, no sólo en España, sino también en Andalucía (ver el cuadro adjunto).

Es, de nuevo, una señal de que las cosas están cambiando. ¿Es el final? Una vez más, es difícil de decir. Vimos el mismo comportamiento hace un año y, al final, hemos seguido viendo caídas. Lo que si parece es que los precios están casi abajo y casi planos, aunque con altibajos, pero la tendencia es la estabilidad.

En breve contrastare esta información con los datos locales para ver si Marbella y Estepona siguen la misma tendencia.

Para añadir otro punto de vista, he incluido dos gráficos del Índice de Precios de la revista The Economist que muestran que los precios están todavía un 10% caros basándose, por un lado, en la capacidad de compra de vivienda de los españoles y, por otro, en la renta que produce (considerada como una inversión) una propiedad inmobiliaria.

The prices in Spain and Andalucia have shown an increase in the last quarter

According to the data published by the Spanish Statistics Institute, the price index rose in the second quarter of 2014 not only in Spain but also in Andalucia (see the chart attached).

It is again another sign that things are changing. It is already the end? It is again, difficult to say. We saw the same behavior one year ago and it was followed by more falls. What it seems is that the prices are already at the bottom and are almost flat, with ups and downs, but the general tendency is stable.

To contrast this information on a local way, the price indexes for Marbella and Estepona will be published tomorrow by the Housing Ministry. Everybody is looking for an increase in the local indexes but we will see tomorrow.

To add more insights to the issue of the prices, I am including two charts from The Economist Housing Price Index that shows that the prices in Spain are still 10% up based on one side on the affordability, or the capacity of the Spaniards to buy a property counting on the average income, and on the other side as how properties are perceived as investments (i.e. vs the rent they can produce).

Alfonso Lacruz invited to participate in the VI RE/MAX European Convention in Barcelona

It is a great honor for me to have been invited to participate in the VI RE/MAX European Convention of Barcelona as one of the top producers in Spain. Being in front of 1.000 of the best RE/MAX Associate Agents of Europe talking about experiences, systems, methods and results is somewhat scaring but at the same time a pleasure.

Es un gran honor para mi haber sido invitado como participante en uno de los paneles de agentes de éxito en la VI Convención Europea de RE/MAX que se va a celebrar en Barcelona. Abruma, aunque a la vez es un orgullo, estar frente a los 1.000 mejores agentes de RE/MAX Europa hablando sobre experiencias, sistemas, métodos y resultados.

¿ Sabía que la fecha límite para el pago del I.B.I. del año 2014 es el 12 de Septiembre?

¿Qué es el I.B.I.?

I.B.I. es la abreviatura del Impuesto de Bienes Inmuebles, un impuesto anual aplicable a todas las propiedades y que grava a estas.

Es un impuesto local pagadero al ayuntamiento en el que se encuentra la propiedad por el propietario del inmueble independiente

de su donde este tenga fijada su residencia. Se utiliza para el mantenimiento de las infraestructuras y servicios del ayuntamiento.

¿Qué entidad es responsable del cobro del I.B.I.?

La entidad se llama Patronato de Recaudación Provincial. Tiene oficinas en Marbella, San Pedro de Alcántara and Estepona. Las direcciones y números de contacto son los siguientes:

Oficina Principal // www.prpmalaga.es Ph.: 902 152 000
Estepona // C/ Luis Braille, 95. Puerto Deportivo Estepona, Edif. Puerto Sol. Ph.: 95 195 72 50 Fax: 95 280 02 12
San Pedro de Alcantara // Avda. P. Ruiz Picasso. Conjunto San Luis, local 12‐B. Ph.: 95 195 73 20 Fax: 95 278 03 57
Marbella // Avda. Ricardo Soriano, 68. Ph.: 95 195 72 85 Fax: 95 195 74 36

¿Cómo pagar?

Hay diferentes formas:

Llevando el recibo que se ha recibido por correo al banco para cargarlo en cuenta o para pagarlo en efectivo. El no haber recibido el recibo, no implica que este exento de pagar. Para obtenerlo, puede acercarse a una de las oficinas del Patronato para pedir una copia o llamar para que le envíen una por correo electrónico.
Directamente en las oficinas del Patronato. No recomendaría esta opción porque suelen estar bastante concurridas y hay que esperar en la cola para pagar.
Mediante transferencia bancaria: si llama al teléfono de información del Patronato le darán la cuenta bancaria a la que enviar el dinero y el procedimiento para hacerlo.
Domiciliación bancaria: hay dos opciones:

El Patronato de Recaudación le cargará la cantidad directamente en su cuenta cuando llegue el momento, generalmente algo antes. Para activar la domiciliación bancaria puede ir a alguna de las oficinas del Patronato, hacerlo por teléfono o incluso por internet enwww.prpmalaga.es.
Los propietarios también pueden solicitar el pago fraccionado sin intereses. La activación se hace de la misma forma que cuando se hace pago único.

Hay tres opciones de fraccionamiento:

Þ En dos pagos iguales en abril y octubre.

Þ En tres pagos iguales: abril, julio y octubre.

Þ En once pagos iguales de enero a noviembre.

Como cada caso es diferente, es muy recomendable que compruebe sus propios detalles con su abogado o asesor fiscal.

Are you aware that the deadline for the payment of the 2014’s IBI tax is September 12?

What is the I.B.I.?

The I.B.I. is the short name for Impuesto de Bienes Inmuebles that means a yearly tax applicable to all Spanish properties. The

I.B.I. is a local tax to be paid to the Council by the owners of the properties independent of the residential status.

Which entity is responsible for the management of the I.B.I.?

It is called the Patronato de Recaudación Provincial. It has offices in Marbella, San Pedro de Alcantara and Estepona. The addresses and contact numbers are the following:

‐ Main offices // www.prpmalaga.es Ph.: 902 152 000

‐ Estepona // C/ Luis Braille, 95. Puerto Deportivo Estepona, Edif. Puerto Sol. Ph.: 95 195 72 50
Fax: 95 280 02 12

‐ San Pedro de Alcantara // Avda. P. Ruiz Picasso. Conjunto San Luis, local 12‐B.
Ph.: 95 195 73 20 Fax: 95 278 03 57

‐ Marbella // Avda. Ricardo Soriano, 68. Ph.: 95 195 72 85 Fax: 95 195 74 36

How to pay it?

There are different ways:

By taking the receipt the owner received by post to your bank to be charged on your account or to be paid in cash. If you did not receive the receipt, you are not exempted to pay. You should ask for one at the offices of the Patronato or call them to ask for an emailed copy.
Directly at the offices of the Patronato. I would not recommend this one because the offices may be busy and you may have to wait for a while.
Bank transfer: If you call the information number of the Patronato, they will tell you the bank account where to send the money and the reference code you have to use for the transfer.
Direct debit: there are two options:

The Patronato de Recaudacion will charge the amount directly on your bank account when due (usually some days or weeks earlier). To set up the procedure, you can go to the offices of the Patronato to give the authorization for that direct debit or do it by phone or even by internet on www.prpmalaga.es.
The owners can also ask for a fractional payment without any interest charged. The set up is similar to the direct debit.

There are different options:

Þ In two equal payments: April and October

Þ In three equal payments: April, July and October.

Þ In eleven equal payments: from January to November.

Since each particular case is different, it is fully recommended that you check your own details with your lawyer or tax advisor.

El stock de viviendas. Con más transacciones, ¿como esta cambiando?

Como explique la primera vez que trate el tema del stock de viviendas en venta, aunque el número de propiedades en venta no es exacto ya que los datos no son oficiales sino que están recopilados de la información de varias páginas webs y bases de datos de propiedades, lo que si obtengo es la tendencia que es en realidad lo que estoy buscando. Y, tengo que decir, que en este caso la tendencia me ha sorprendido. Hay más propiedades en venta en Marbella y Benahavís ahora que hace seis meses.

Cuando escribí mi articulo anterior sobre el inventario de propiedades en enero de este año con los datos de 2013, la tendencia era clara y dirigiéndonos en la dirección correcta: más transacciones inmobiliarias y menos stock de viviendas. Como comente en aquel momento, una reducción en el inventario de propiedades en venta al final empujaría a los precios al alza. Sin embargo, la tendencia ha cambiado en este 2014, hay más transacciones pero también hay más stock de propiedades en venta. En ciertos productos, como las villas en Marbella y Benahavís, el incremento en estos primeros seis meses ha sido significativo estando en el rango del 20%.

La razón para ello podría ser que, como hay una percepción en el mercado de que ya hemos dejado atrás los peores momentos, los propietarios que han estado esperando durante años para poner sus propiedades en el mercado han decidido hacerlo ya. Este aumento del stock lastraría la recuperación de los precios que aun no han empezado su camino al alza. Esto ve en línea con lo que dicen últimamente algunos informes de expertos del sector inmobiliario: ya hay signos de recuperación en el mercado pero esta va a ser lenta y moderada.

Inventory. Now that we have more transactions, how is it changing?

As I explained the first time that I published inventory or stock figures, the data is not official but taken from different real estate web pages and databases of properties. The number will never be exact but what I am really looking for is the tendency.

I have to say that the tendency observed surprised me. There are more properties in the market now than six months ago.

When I wrote my previous article on the stock of properties at the beginning of 2014 and with the data of 2013, the index seemed to go the right way: more transactions and less inventory. However this tendency has changed in 2014 where we are having even more transactions but the inventory is also going up. In some cases, like villas in Marbella and Benahavis, the up tendency is remarkable with increases in the range of 20% since the start of the year.

The reason for that may be that since there is a perception on the market that the we are starting to leave the worst moments of the crisis behind, and it is true that we are seeing signals of a change, the owners that have been waiting during the “bad” years to put their properties on the market have decided to come out now. Contrary to the conclusion of the article I wrote in January where I commented that less inventory would push the prices up, the conclusion now would be the opposite: more inventory means more where to choose from for potential buyers and a brake to the recovery of the prices. This goes in line with the different comments and analysis from real estate experts: we are seeing signals of recovery on the market and the price index will change its tendency soon but the recovery will be slow and moderate.

The RE/MAX Eralia Housing Market Report for the Costa del Sol / Informe de RE/MAX Eralia sobre el Mercado Inmobiliario de la Costa del Sol

Please take a look to the 1st quarter RE/MAX Eralia Housing report for the Costa del Sol. There are lots of interesting pieces of information to understand how the real estate market of the Costa del Sol is behaving.

El informe del primer trimestre sobre el Mercado Inmobiliario de la Costa del Sol ya esta disponible. Hay mucha información muy interesante para poder entender que esta pasando en el mercado inmobiliario.

¿Al comprar, qué pagaré IVA o Impuesto de Transmisiones patrimoniales?

Cuando se compra una propiedad en España, el comprador tendrá que pagar IVA (más AJD—Actos Jurídicos Documentados) o el Impuesto de Transmisiones Patrimoniales. Existen diferentes casos dependiendo del tipo de propiedad o si es una nueva propiedad o de segunda mano que intentaré resumir lo máximo posible. La primera diferencia es el tratamiento fiscal para viviendas, garajes, trasteros o locales comerciales. Una vez dentro de cada grupo, voy a detallar los diferentes casos:

Tipo de Propiedad	Impuesto Aplicable	Ratio del impuesto
Residencial — Nueva construcción	IVA + AJD	10 % + 1,5 %
Residencial — Segunda mano	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 % Desde 400.000 € hasta 700.000 € — 9 % Desde 700.000 € sobre — 10 %
Parcela — Vendida por promotor	IVA + AJD	21 % + 1,5 %
Parcela — Segunda mano vendida por un particular	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 % Desde 400.000 € hasta 700.000 € — 9 % Desde 700.000 € sobre — 10 %
Parcela — Segunda mano vendida por una empresa (si el comprador es otra empresa y puede deducirse el IVA de la transmisión, la operación se podría llevara a cabo con IVA)	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 % Desde 400.000 € hasta 700.000 € — 9 % Desde 700.000 € sobre — 10 %
Local comercial — Nueva construcción	IVA + AJD	21 % + 1,5 %
Local comercial — Segunda mano vendida por un particular	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 % Desde 400.000 € hasta 700.000 € — 9 % Desde 700.000 € sobre — 10 %
Local comercial — Segunda mano vendida por una empresa (si el comprador es otra empresa y puede deducirse el IVA de la transmisión, la operación se podría llevara a cabo con IVA)	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 % Desde 400.000 € hasta 700.000 € — 9 % Desde 700.000 € sobre — 10 %
Garaje — Nueva construcción como anexo a una vivienda	IVA + AJD	10 % + 1,5 %
Garaje — Nueva construcción vendido como una unidad individual	IVA + AJD	21 % + 1,5 %
Garaje — Segunda mano vendida por un particular como una unidad individual	Impuesto de Transmisiones patrimoniales	Hasta 30.000 € — 8 % Desde 30.000 € hasta 50.000 € — 9 % Desde 50.000 € sobre — 10 %
Garaje — Segunda mano como anexo a una vivienda	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 %
Garaje — Segunda mano vendida por una empresa como una unidad individual (si el comprador es otra empresa y puede deducirse el IVA de la transmisión, la operación se podría llevara a cabo con IVA)	Impuesto de Transmisiones patrimoniales	Hasta 30.000 € — 8 % Desde 30.000 € hasta 50.000 € — 9 % Desde 50.000 € sobre — 10 %
Trastero — Nueva construcción como anexo a la vivienda	IVA + AJD	10 % + 1,5 %
Trastero — Nueva construcción vendido como una unidad individual	IVA + AJD	21 % + 1,5 %
Trastero — Segunda mano vendida por un particular como una unidad individual	Impuesto de Transmisiones patrimoniales	Hasta 30.000 € — 8 % Desde 30.000 € hasta 50.000 € — 9 % Desde 50.000 € sobre — 10 %
Trastero — Segunda mano como anexo a una vivienda	Impuesto de Transmisiones patrimoniales	Hasta 400.000 € — 8 %
Trastero — Segunda mano vendida por una empresa como una unidad individual (si el comprador es otra empresa y puede deducirse el IVA de la transmisión, la operación se podría llevara a cabo con IVA)	Impuesto de Transmisiones patrimoniales	Hasta 30.000 € — 8 % Desde 30.000 € hasta 50.000 € — 9 % Desde 50.000 € sobre — 10 %

Como cada caso es diferente, es muy recomendable que compruebe sus propios detalles con su abogado o asesor fiscal.

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