Derecho Inmobiliario y cuestiones Fiscales

The awaited General Regulations of the Law 2/2014, dated 25th March, of planning and use of land, was published on the 29th March in the Official Bulletin of the Balearic Islands. As we have mentioned in previous entries in our blog, the LOUS fixes an extraordinary proceeding of three years for the legalization of buildings on rural land, including those built in protected areas prior to the Law of Natural Areas of 1991. The same stamp duties and taxes must be paid as per council regulations as well as a fine depending on the year of when the legal proceeding is carried out. We await therefore the entrance in force of the provisional tenth regulation, that we literally transcribe below, having been accepted by absolute majority in the plenary meeting of the island government and that will take effect as from the publication in the BOIB of the mentioned agreement. Provisional tenth regulation Extraordinary proceeding of inclusión in the planning of existing buildings on rural land

  1. The existing buildings on rural land with respect to which on the entry in force of this law are not required to adapt the measures of re-establishing the planning legality, due to expiry of the infringement according to the regulation applicable, can be included in the regulation in a maximum period of three years, with all the rights and duties pertaining to the works carried out with license. On application of that above on land even within the Law 1/1991 dated 30th January, natural areas and planning system of areas of special protection in the Balearic Islands, it is understood that the infringement has expired if can be shown the existence of a building prior to the 10th March 1991, as long as a change of use has not been carried out at a later date. To this effect, the proceeding will be placed by the interested individual before the corresponding town hall, where will be requested the legalization together with the written and graphic documents concerning the building in its present state and the project of the incorporation of the requirements to the general conditions of the environment and landscape that the regulation, in its case and for its incorporation is established, without being applicable the parameters and planning conditions applicable in general to the buildings on rural land. For the sole effect of applying the planned proceeding to this regulation, when the building that requires legalization has a forbidden usage, the start of the calculation of the period of expiry of the infringement for this use, is understood as starting as from the moment of establishing its implementation. This same rule will apply in the case of buildings that have been object to a change of use after its construction
  2. The above incorporation will not be applicable to the buildings that, in accordance to the current planning regulations, are subject to expropriation, compulsory and free transfer or demolition or when in the buildings is carried out activities subject to the prior declaration of general interest. At the same time it is also not applicable to the existing buildings located on public domain and the rights arising from coastal regulations.
  3. The legalization is subject to the payment of the same levies and taxes as the regulation for new buildings. At the same time, the individual will have to pay an amount to the town hall. The amounts paid for this concept are to be used for the purchase, recuperation, protection and upkeep of natural areas and resources or their inclusion to the council patrimony of land. The payment referred to in the above paragraph is as per the application of the following percentages applied to the cost of the legalized building attached to the file of legalization:
    • a) 15% if the legalization is carried out in the first year of validity of this proceeding
    • b) 20% if it is carried out in the second year
    • c) 25% if it is carried out in the third year
  4. This regulation will be in force once the corresponding island department has agreed in the meeting of the Consell Insular by majority. This plenary session agreement will be published in the Official Bulletin of the Balearic Islands and the period of three years referred to in the first section of this regulation will begin as from the date of the mentioned publication.
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