The new decree law 3/2024 of 24 May 2024 introduces new measures for dwellings. The first interesting measure is the suppression of the cedula de primera ocupación that until now was issued by the Consell. In order to facilitate the procedures and because the papers are the same as those presented at the town hall to obtain the license of first occupation, the cedula de primera ocupación will be abolished.
After 10 years the cedula will have to be renewed in front of the Consell as before. This is an important step because it simplifies the process, it was no longer necessary to do one procedure in front of the town hall and another one in front of the Consell afterwards.
From now on the license of first occupation requested to the town hall to obtain the end of work is enough. The second interesting measure is the process of extraordinary legalisation of buildings on rural land. This is a provision that many have been waiting for.
The constructions that have not been obliged to re-establish the legality and where the re-establishment has prescribed can be legalised within a period of 3 years from the publication of the plenary agreement of the insular council that will implement this measure of extraordinary legalisation. The date is the date of submission. In the case of illegal constructions in specially protected areas, this applies to constructions finished before the 10th of March 1991. The extraordinary legalisation is subject to the payment of a fee to the municipality, which is 10 % of the value of the building work on the day of submission of the application for legalisation if it is submitted within the first year.
12.5% if submitted in the second year and 15.5% if submitted in the third year. Persons with a low income can benefit from a reduction of 50% of the taxable income if in the course of the last 4 years they have not exceeded an income of more than EUR 33,000 for a single person and EUR 52,800 for two persons who are jointly taxed. They may benefit from a reduction of 25% of the available base if they have an income of less than 52,800 euros for one person or 84,400 euros in the case of joint taxation. This possibility of regularisation will not be applicable to buildings which according to the current plan are subject to demolition, expropriation or compulsory cession. The decision will be notified within 6 months, otherwise it will be considered as refused.
The licence will state that tourist use of the legalised property is prohibited and will be registered in the land registry.This is your opportunity to legalise your property, get the licence and sell it if you wish, if you want we can help you, do not hesitate to contact us.
