Question of the week

Is the rental value (the tax base) of this law the new rents?

There is great difference between the two as the new rents are governed by the rental relation between the owner and the tenant according to the rules of Law 4/1996. The rules of the civil law are applied as well as the texts, rules and principles of the civil law such as (consent makes the law) concerning the rental value agreed upon in the contract between the owner and the tenant, and the contract duration. All these are consensual between the two parties of the contract as the rental value could be increased at any time at the decision of the owner and the tenant.
The rental value under this law is determined by the survey and estimation committees taking into consideration the principles stipulated in the law and its regulation that might underestimate the rental value agreed upon in the contract between the owner and the tenant.