Hello Cortoboy56,


The Law concerning the Local tax regulations , considers the tax payer is the seller when it comes to the Plusvalia Tax payment; that is, the party that transfers the property.

However, it may happen -and it is generally accepted - that buyer and seller agree the Plusvalia Tax will be paid by the buyer. This agreement would be accepted in the transaction and the purchase deal can be closed on this condition. Nevertheless, note this agreement forces the parties involved but not the local Tax authorities, that can resort to the law and ask the seller to be the final Plusvalia taxpayer.

Regards,