Spansk skatt i Murcia & Cartagena

Effectively yes, on the quota. Art. 3.Cinco of DLeg 1/2010 gives heirs in groups I and II a 99 % deduction from the ISD cuota, so a direct-family heir settles roughly one per cent of what the state tariff of Ley 29/1987 would otherwise produce. Two qualifications matter. First, the deduction applies to the quota, not to the base, so the valuation of the estate still has to be right. Second, mind the group: in succession the 99 % reaches groups I and II only — siblings, nephews, nieces, aunts and uncles are group III and fall outside it. Gifts are different here, and unusually generous: art. 4.Seis extends the 99 % to group III as well for inter vivos acquisitions, provided the gift is in a public deed and, for cash or art. 12 LIP assets, the origin of the funds is justified.

One gestor — us. We file the federal modelo 210 (IRNR) for both, since IRNR is national. We handle the CV-specific modelo 600 (ITP/AJD) for Torrevieja and the Murcia modelo 600 for San Javier separately, since each CCAA collects its own. The autonomic ISD planning for both is done in one consolidated estate plan.

IBI is municipal in both regions, so the CCAA border changes nothing about it: each ayuntamiento — Cartagena, Torrevieja or any other — fixes its own rate in its own ordenanza fiscal and revises it every year. The only figures the law itself fixes are the outer limits, in art. 72.1 TRLRHL: a minimum of 0.4 % and a maximum of 1.10 % on urban property, with the art. 72.3 increments available on top in defined situations. Anything narrower than that band would be us guessing. The same caution applies to who bills you: arts. 7 and 77.8 TRLRHL let a town hall delegate the management and collection of IBI, so the body to deal with is the one printed on your own receipt. Send us both receipts and we will compare the two properties properly.

The rules are the same; the counters are not. Plusvalía and IBI are governed by the same national TRLRHL wherever the property is, but each ayuntamiento sets its own rates and bonifications, and the collecting body differs: in most of Alicante province the IBI comes from SUMA Gestión Tributaria under a delegation, while Murcia and Cartagena each bill their own. Expect two separate calendars, two direct debits and two ordenanzas. The 3 % retention and modelo 210, by contrast, are state-administered by AEAT and identical on both sides.