El periodo voluntario de pago de este impuesto es del 1 de septiembre al 7 noviembre 2022.

1. Constituye el hecho imponible del impuesto la titularidad de los siguientes derechos sobre los bienes inmuebles rústicos y urbanos y sobre los inmuebles de características especiales:

• Administrative concessions on own properties or on public services that are affected.
• A surface.
• Of a property right of usufruct.
• The right of ownership.

2. The realization of appropriate tax from defined in the preceding paragraph in the order He established not determine the subject of urban property rustic or to the remaining modalities in the same. In the properties of special characteristics apply the same priority, except for concession rights that may fall on the site did not exhaust its surface, it will also be made by the tax the right of ownership on the part of the site did not affected by a concession.

3. For the purposes of this tax will have the consideration of, immovable property rustic urban buildings and property of the special characteristics as defined in the regulations of the Real Estate Cadastre.

Si desea domiciliar su recibo en 1 sólo plazo, la fecha de cargo en cuenta será el3/november/2022.