I've just had a look at my IBI bill for 2013 and I see that in the Datos Del Recibo Section where it previously said Valor Catastral it now says Base Imponible Val. Catastral and the value is different from Base Liquidable whereas in previous years the Valor Catastral and Base Liquidable were the same.
Just for clarification which value should I use for calculating my non-residents imputed income tax for 2013. Will it be the Base Imponible or the Base Liquidable?
Many Thanks
2013 IBI Bill/Valor Catastral
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- Andalucia.com Amigo
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Re: 2013 IBI Bill/Valor Catastral
I'm surprised that there has been no answer to my query. Maybe I have asked the question in the wrong section of the forum.
As far as I can determine 'base imponible' means tax base whereas 'base liquidable' means taxable income and I have it in the back of my mind that a few years ago the notes on completing the non-residents tax form specifically mentioned base liquidable - hence my question. It's only this year that the valor catastral and the base liquidable have been different so it didn't matter previously.
Hoping that someone can answer this.
As far as I can determine 'base imponible' means tax base whereas 'base liquidable' means taxable income and I have it in the back of my mind that a few years ago the notes on completing the non-residents tax form specifically mentioned base liquidable - hence my question. It's only this year that the valor catastral and the base liquidable have been different so it didn't matter previously.
Hoping that someone can answer this.
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- Andalucia.com Amigo
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Re: 2013 IBI Bill/Valor Catastral
I've also just realised that it is the "Base Liquidable" that has been used to calculate the IBI amount due for 2013 rather than the "Base Imponible" which only adds to my confusion.
Is anyone able to shed any light on this?
Is anyone able to shed any light on this?
- chrissiehope
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Re: 2013 IBI Bill/Valor Catastral
Hi Stoker
In the absence of any of the more knowledgeable members, I will have a go at helping you !
This is from our last IBI bill:
I.B.I. (URBANA E INMUEBLES DS). Año Deuda: 2013 Importe: 315,45 €
Dirección Tributaria.........: DS DISEMINADOS 0 T OD OS 0
Base Imponible Val.Catastral.: 78.784,38
Valor Catastral Suelo........: 8.360,19
Valor Catastral Construcción.: 70.424,19
Base Liquidable..............: 67.837,98
Año V.Catast/Efecto Ult.Rev..: 2013/2006
Uso/Tipo Aplicado............: V/0,465000
Valor Base...................: 20.243,34
Naturaleza Bien Inmueble...... URBANO
You can see that the two green figures add up to the red one, and this is the one I use for the Renta.
I have no idea what the Base liquidable is, unless it is some form of discounted figure that the IBI is then calculated on.
Hope this helps, if only a bit, and that someone more clued-up will come along soon......
In the absence of any of the more knowledgeable members, I will have a go at helping you !
This is from our last IBI bill:
I.B.I. (URBANA E INMUEBLES DS). Año Deuda: 2013 Importe: 315,45 €
Dirección Tributaria.........: DS DISEMINADOS 0 T OD OS 0
Base Imponible Val.Catastral.: 78.784,38
Valor Catastral Suelo........: 8.360,19
Valor Catastral Construcción.: 70.424,19
Base Liquidable..............: 67.837,98
Año V.Catast/Efecto Ult.Rev..: 2013/2006
Uso/Tipo Aplicado............: V/0,465000
Valor Base...................: 20.243,34
Naturaleza Bien Inmueble...... URBANO
You can see that the two green figures add up to the red one, and this is the one I use for the Renta.
I have no idea what the Base liquidable is, unless it is some form of discounted figure that the IBI is then calculated on.
Hope this helps, if only a bit, and that someone more clued-up will come along soon......
Alexandr for President (Squire for PM !)
Outside of a dog, a book is a man's best friend.
Inside of a dog it's too dark to read (Groucho Marx)
Outside of a dog, a book is a man's best friend.
Inside of a dog it's too dark to read (Groucho Marx)
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Re: 2013 IBI Bill/Valor Catastral
Many thanks for your reply Chrissie.
I see that the amount of your IBI is €315.45 and that this is equal to what you get by multiplying the Base Liquidable €67837.98 by the Tipo Aplicado 0.465 and dividing by 100.
This is why I would like confirmation by someone who is knowledgeable about the subject as to which figure should be used for the imputed income tax. It didn't matter in the past when the Valor Catastral and the Base Liquidable were the same but now that they are different I think it needs some clarification.
I certainly don't want to be paying more than is necessary.
I see that the amount of your IBI is €315.45 and that this is equal to what you get by multiplying the Base Liquidable €67837.98 by the Tipo Aplicado 0.465 and dividing by 100.
This is why I would like confirmation by someone who is knowledgeable about the subject as to which figure should be used for the imputed income tax. It didn't matter in the past when the Valor Catastral and the Base Liquidable were the same but now that they are different I think it needs some clarification.
I certainly don't want to be paying more than is necessary.
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Re: 2013 IBI Bill/Valor Catastral
The instructions for completing the form 210 state that the valor catastral should be used to calculate the taxable base:
Base Imponible [4]:se consignará la cantidad resultante de aplicar el porcentaje que corresponda, de entre los citados más adelante, al valor catastral del inmueble.
Porcentaje aplicable:
- Inmuebles cuyo valor catastral haya sido revisado o modifi cado con efectos desde el 1 de enero de 1994 ......................... 1,1%
- Restantes inmuebles ..... 2%
Base Imponible [4]:se consignará la cantidad resultante de aplicar el porcentaje que corresponda, de entre los citados más adelante, al valor catastral del inmueble.
Porcentaje aplicable:
- Inmuebles cuyo valor catastral haya sido revisado o modifi cado con efectos desde el 1 de enero de 1994 ......................... 1,1%
- Restantes inmuebles ..... 2%
Let's go Brandon!
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- Andalucia.com Amigo
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Re: 2013 IBI Bill/Valor Catastral
Thanks for your reply Beachcomber.
Sorry to be pedantic about this but is the Valor Catastral the Base Imponible from the IBI bill or the Base Liquidable?
I ask because I see that it is the Base Liquidable that is used to calculate the amount of IBI due in 2013 rather than the Base Imponible. This is the first year that there is a difference between the 2 values.
Sorry to be pedantic about this but is the Valor Catastral the Base Imponible from the IBI bill or the Base Liquidable?
I ask because I see that it is the Base Liquidable that is used to calculate the amount of IBI due in 2013 rather than the Base Imponible. This is the first year that there is a difference between the 2 values.
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Re: 2013 IBI Bill/Valor Catastral
It will be the higher of the two values so probably the base imponible. The base liquidable is use for calculating local taxes not national ones.
Let's go Brandon!
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Re: 2013 IBI Bill/Valor Catastral
Many thanks Beachcomber, that has answered my question.
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