information about

LOCAL TAXES

• What is Suma? • What does Suma do?

Municipal taxes in Spain: • The Property Tax or House Rates (IBI) • The Tax on Economic Activities (IAE) • The Motor Vehicle Tax (IVTM) • Other municipal taxes such as the Rubbish Collection Rates, Sewage and Drains, Vehicle Access,etc. • The Tax on the Increase in Value of Urban Land

General questions about taxes: • Terms of payment • Methods of payment • The bill • The tax representative. • Contacting Suma

Fequently asked questions about Property Tax and Motor Vehicle Tax.

More FAQs. Suma offices.

03

summary

Suma Gestión Tributaria:

WHAT DOES SUMA GESTION TRIBUTARIA DO? What is Suma? Suma is a public organisation that manages and collects local taxes for the municipal districts of the province of Alicante that have delegated taxation competencies.

What does it do? Among others, Suma manages the Property Tax (IBI), the Tax on Economic Activities (IAE), the Motor Vehicle Tax (IVTM), the Tax on the Increase in Value of Urban Land (capital gains) and other Municipal Taxes such as Rubbish Collection, Vehicle Access, etc.).

WHICH TAXES ARE PAYABLE EACH YEAR? THE PROPERTY TAX (IBI) If you are the owner of a home, garage, storage room, plot of land, you have to pay the IBI. If you have the usufruct on a property, you are the party liable for taxation and therefore responsible for paying the tax, not the owner.

04 Information about local taxes

THE TAX ON ECONOMIC ACTIVITIES (IAE) The IAE is due as a result of carrying out business, professional or artistic activities in Spain. Tax exemptions in the IAE Since 1 January 2003 the following parties are exempt from the Tax on Economic Activities: Individuals Those liable for taxation in the Corporate Tax, Civil Societies and the entities referred to in Article 35.4 of the General Taxation Act, with an annual net business turnover of less than ¤1,000,000.00. Taxpayers of Non-resident Income Tax, who are permanently established and have an annual net business turnover of less than less than ¤1,000,000.00.

Those exempt from the Tax on Economic Activities do not have to present tax declarations, but they do have to make mandatory census declarations before the Spanish Treasury Office, i.e. the “Agencia Estatal de Administración Tributaria” using Form 036.

THE MOTOR VEHICLE TAX If you are the owner of a vehicle with a Spanish license number, you have to pay the Motor Vehicle Tax each year, for as long as the car is included in the Traffic Office Register, unless you apply for the deregistration of the license.

OTHER MUNICIPAL TAXES AND FEES RUBBISH COLLECTION, SEWAGE AND DRAINS, VEHICLE ACCESS ETC. If you are a property owner, you have to pay taxes and fees for the services rendered by the Town Hall which you benefit from.

TAX ON THE INCREASE IN VALUE OF URBAN LAND, ALSO KNOWN AS “CAPITAL GAINS” This is an optional tax for Town Halls and is therefore not levied in every municipal area. The Town Hall collects this tax as result of a change of ownership or transfer of real rights on urban property or land.

Private agreements about who should pay this tax have no effect regarding the tax authorities. This tax is levied after the formalisation of the Title Deeds; accordingly, the party required to pay must submit a copy of the Title Deeds to his/her Town Hall, or if the tax management is delegated to Suma offices, in the legally established terms, i.e. 1 month in the case of buying and selling, and 6 months in cases of donation or inheritance. For further information about this tax, you should contact your Town Hall or Suma offices.

05

The capital gains tax has to be paid by the vendor if he/she is resident in Spain and if the vendor is a non-resident, the tax has to be paid by the buyer. In the case of donations or inheritance of property, this tax also has to be paid by the new owner.

Information about local taxes

The calculation of the tax is based on the cadastral value assessed on urban land.

WHEN SHOULD YOU PAY YOUR TAXES? There are two essential payment periods during the year.

1st PERIOD: MARCH-APRIL During this period, the following taxes are due: * MOTOR VEHICLE TAX * OTHER MUNICIPAL TAXES: RUBBISH COLLECTION, SEWAGE AND DRAINS, VEHICLE ACCESS, ETC.

2nd PERIOD: AUGUST-SEPTEMBER During this period, the following taxes are due: * PROPERTY TAX (IBI) * TAX ON ECONOMIC ACTIVITIES (IAE) Dates of payment and details of taxes due for payment each year are published annually. IMPORTANT: Once the voluntary period is over, unpaid bills will be subject to a surcharge and they will accrue interest for late payment and any corresponding expenses.

HOW CAN YOU PAY YOUR TAXES?

06 Information about local taxes

1. BY DIRECT DEBIT If you have already arranged direct debit with your bank, the charge on your account should take place automatically, as long as the account is covered. The appropriate receipt for the charge, where all the details of the bill are shown, must be provided by the bank and sent to you with your bank statements. How can you arrange payments on direct debit? When you pay your bill at any of the Suma-collaborating banks, you can arrange a direct debit provided that you have an account in one of the banks. All you need to do is fill in the form available on the lower part of your bill and hand it over to the bank. If your bank or savings bank is not a Suma-collaborating bank or to set up the direct debit out of the voluntary period of payment, you should go to the nearest Suma office. Contact Suma to check as of when your direct debit will take effect.

2. AT AN AUTOMATIC CASH DISPENSER You can also pay your bills through the following cash dispensers: With the credit cards of BBVA, CAM, Caja Murcia and CajaMadrid; SERVICAIXA Cash Dispensers of “La Caixa”; in the 4B Cash Dispensers with 4B, 4B MasterCard and 4B Maestro debit cards.

3. IN YOUR BANK OR SAVINGS BANK You can pay at any of the collaborating banks presenting the bill sent by Suma to your home address. If you have not received the demand statement or have lost it, ask for a copy at any Suma office. The back of the bill shows the list of the collaborating banks where you can pay. Collaborating banks: Caja de Ahorros del Mediterráneo Caja Murcia RuralCaja Caja Rural Central de Orihuela Caja Madrid Caja de Crédito de Altea Caja de Crédito de Petrer S.C. de Crédito de Callosa d´Ensarriá Banco SabadellAtlántico

Banco Popular Banco de Valencia Banesto BBVA “La Caixa” Santander Central Hispano Banco Herrero Solbank

4. IN SUMA OFFICES WITH CREDIT CARD

Through the Web Sites: www.cam.es (CAM DIRECTO) www.cajamadrid.es (CAJA MADRID) www.bancosantander.es (SUPERNET) www.banesto.es (BANESNET) www.bbva.es (BBVA net) www.lacaixa.es (LÍNEA ABIERTA)

www.bancopopular.es www.cajamurcia.es www.ruralcaja.es www.caixaltea.es www.caixapetrer.es www.ruralvia.com

You can access these web pages through Suma’s site: www.suma.es

To make payments on the Internet, you have to have an account in one of the banks and be a user/client of their online banking services.

07

5. ON THE INTERNET

Information about local taxes

You can pay at the Suma offices with the following cards: CAM (VISA, Maestro, MasterCard, 6000), BANESTO (VISA, Maestro, MasterCard), 4B, EURO 6000, and BBVA.

Information for paying at Cash Dispensers or on the Internet The necessary details for paying your bill by any of the above means are given in the demand statement. Nevertheless, you can request them at any Suma Office or by calling the Foreign Taxpayers Information Service on 96 514 85 61, Mondays, Wednesdays and Fridays from 09:00 to 12:00.

The bill The majority of municipal taxes and fees are annual, which means that for each one of them there is one bill per year, due for payment either in the first or second voluntary period. For example, in some council districts the rubbish collection rates are paid on a six-month basis and the water bills may be issued on a three-month or a six-month basis. This varies and is established by each Town Hall. The bill is only sent to the known address of the taxpayer in Spain, never abroad, and this is done as part of the customer service. Accordingly, you must bear in mind that not receiving the bill does not exempt the taxpayer from the responsibility of payment within the corresponding term. The bills for each tax or rate contain the following information: • Person liable for taxation: name and surname, NIF/NIE and fiscal address. • Tax purpose: identification details of the tax. • Concept and tax term. • Deductions and benefits, where applicable. • Amount due.

abouttaxes local taxes 08 03 Information Talk about local

The tax representative Under Spanish tax law, if you have properties in Spain and you live abroad for more than six months a year, you are obliged to appoint a tax representative with an address in Spain for dealings with the Spanish Public Administration. It is necessary to inform Suma that you have appointed a tax representative, either in writing or in person at one of our offices. Any communication sent by Suma as of that moment will be notified to the tax representative. Representatives are required to provide Suma with proof of their powers of attorney in order to act on the taxpayer’s behalf.

Customer service freephone

900 103 104 Foreign taxpayers department La Rambla - Esq. Plaza San Cristóbal • 03002 Alicante INFORMATION TELEPHONE LINE: 96 514 85 61 Mondays, Wednesdays and Fridays, from 9:00 to 12:00. In English, German and French.

Virtual office of suma 24 hours a day, 7 days of the week, 365 days per year. Through Web site of Suma: www.suma.es You can access Suma’s Virtual Office: • You need to have the Digital Certificate issued by the “Generalitat Valenciana”, which you can obtain from any Suma office by presenting your NIE and passport or identity card.

• Presentation of written inquiries, requests and statements. • Arrangement of direct debit orders. • Change of personal details and information. • Check-up of payments. • Payment of outstanding debts/bills.

09

Transactions and dealings available through the Virtual Office:

Information about local taxes

• Using the CAM DIRECTO Service of the Caja de Ahorros del Mediterraneo (CAM), if you have an account with them and you are a user/client of their online banking service.

SOME QUESTIONS ABOUT THE IBI How is the amount due for the IBI bill calculated? The annual amount to be paid for the IBI is calculated by applying the Tax Rate to the payable amount and deducting the benefits where applicable. To obtain the payable amount, you apply the legally established reduction to the rateable base (cadastral value) in the municipal districts where cadastral values have been updated or renewed. The main purpose of the payable amount is to avoid a sudden increase in the amounts due for rates as a result of a rise in the cadastral value. The payable amount is obtained by applying a formula laid down in law. Example of calculation of the IBI: Cadastral Value: Payable Base: Tax Rate: Yearly amount due:

62.644,91- Euros 34.428,10- Euros 0,80 % 34.428,10 X 0,80% = 275,42- €

In the municipal districts where the cadastral values have not been renewed, the payable amount is the same as the cadastral value.

Why has the amount of the bill gone up this year?

10 Information about local taxes

Every year there is a percentage increase in the cadastral value, approximately in line with the CPI. The percentage is laid down by law in December of each year. If the cadastral value is renewed in the municipal district, the payable amount is also increased on a yearly basis during a 9-year period after the new values have come into effect. Town Halls can also modify the tax rate applied to determine the amount due.

The personal information that appears on the bill is not correct Should you find errors in the personal details of the person to whom the bill corresponds (name, surname, N.I.E. or fiscal address), you have only to show your N.I.E. and Passport or ID Card at your Suma office and the information will be corrected on our database.

Incorrect information appears in the identification and description of my property (street name, house number, etc.) The details on the IBI bill may not correspond with the ones laid down by the Town Hall. You can identify your property in the cadastral plans available at your Suma Office and make certain that the bill issued in your name is correct and corresponds to your property. If that is not the case, you can apply for the situation to be corrected.

I do not agree with the cadastral value of my real estate The cadastral value is assessed by the Cadastral Office (Dirección General del Catastro) according to certain parameters established for each municipal district. You should go to the Suma office corresponding to your municipal area and declare your disagreement. You will be informed of the necessary steps you need to take to resolve the matter.

I bought a house and the bill is still issued in the name of the former owner You should go to the Suma Office corresponding to your municipal area and apply for a change of ownership.

I bought a house in March of this year. Do I have to pay IBI? In the Property Tax, the taxable term is the same as the calendar year and the tax is accrued on the first day of the term, i.e. the tax is annual. Therefore, the person responsible for paying the bill when it is due for payment is the owner of the property on the 1st of January.

11

The change of ownership takes effect as of the year following the application. In the case of outstanding bills for IBI on the property, those corresponding to years as of the year after the purchase will be issued in the name of the current owner.

Information about local taxes

• You have to present the following documents: • NIE and Identity Card or Passport. • Original and photocopy of Title Deeds. • Receipt of payment of last IBI bill.

I bought a home that had debts on it in the former owner´s name. Can I be held liable for those debts? Under Spanish Law, real estate and homes are liable for the outstanding IBI bills that have not prescribed, i.e. bills corresponding to the last 4 years. The current owner can be required to pay if the former owner is declared insolvent or if the debts cannot be collected. In this case, a bill corresponding to non-prescribed years is issued for the whole of the amount due during the voluntary payment period, i.e. with no surcharge. Accordingly, notaries public are obliged by law to request information from Suma offices and they will issue a specific warning about any outstanding IBI debts, about the term in which the new owners have to declare the change of ownership if the cadastral reference of the property has not been provided, and about the property being subject to the payment of the tax amount and other responsibilities.

I bought a newly built home, but no bill has yet been issued. When will it be issued?

12 Information about local taxes

Before a bill is issued, your property has to be included in the Cadastral Register with graphic details (drawn on the plans for the division of the land), physical details (surface area) and economic details (cadastral value). From then on, a bill for your home will be issued annually. At some of our offices, we have plans where you can identify your property and check whether or not it is included in the Cadastral Register. Contact your Suma office by phone to find out whether or not the information is available before going there. If it is not, the Cadastral Register has all the provincial documents to help you solve your problem. Suma must be notified of the registration of a newly built property by either the development company or the purchaser by means of form 902. Once the new construction has been declared, it will take about 12 months for it to be included in our database for tax purposes.

I sold my property and the bills are still issued in my name By law, the buyer is obliged to notify the administration of any change of ownership. However, if the buyer fails to notify the administration, the law makes provision for the vendor to do so. Go to any Suma office with the documents of sale, and we will arrange the change of name to that of the new owner and cancel any bills issued incorrectly in your name.

The documents required are as follows: • Photocopy of the Foreigner Tax Number (NIE) and Identity Card or Passport of the interested party. • Photocopy or receipt of last IBI bill paid on the property.

13

Information about local taxes

• Original and photocopy of document that proves the change of ownership: Title Deeds (actual deed or office copy), Informative Certificate from the Land Registry or private contract of sale. The original will be checked and returned to the interested party.

SOME QUESTIONS ABOUT MOTOR VEHICLE TAX I have bought a new vehicle. Do I have to pay the Motor Vehicle Tax? Yes. In order to register a car, you have to submit a receipt of an initial tax payment, which will be processed by Suma. Once the vehicle is registered in the Traffic Department, the annual bill will be issued in the corresponding voluntary payment periods.

I am going to sell my vehicle. What should I do in order to ensure bills are no longer issued in my name? Notify the Provincial Traffic Department of the sale within 10 days after it has been completed, together with a statement identifying both the seller and the buyer with their names and addresses. You also have to provide the vehicle’s registration document (permiso de circulación). You will have to present the document that proves the transfer (contract of sale) signed by both parties, together with the receipt of the last bill paid for Vehicle Tax and pay the fee required by the Traffic Department.

I am going to deregister my car. Which is the procedure?

14 Information about local taxes

In order to deregister the vehicle permanently because it is no longer going to be driven, the owner should hand it over, along with the corresponding documents and papers, to an authorized processing centre. The following documents also have to be presented: • Deregistration form • Identity card or passport and NIE. • Receipt of the last bill paid for Car Tax. You can look up the authorized processing centre on Traffic Department´s website: www.dgt.es In the case of a motorcycle or moped you should go directly to the Traffic Department Office to arrange its permanent deregistration.

I am leaving Spain and moving to another country and I am taking my car with me. What should I do? You have to apply to the Traffic Department for its permanent deregistration due to your moving to another country. To do this, you have to provide the same paperwork as when deregistering a car at the end of its service life.

My car was stolen. How can I cancel its registration? You must report the theft to the Police or Guardia Civil and ask for a copy of the theft report that can be used as a duplicate of the vehicle’s documents. Nevertheless, remember: you must also deregister the vehicle license at the Provincial Traffic Department. Reporting the theft to the police is not sufficient on its own.

I cancelled the registration of my vehicle in the Provincial Traffic Department but I still receive tax bills. What can I do?

Any change of address of the titleholder whose name appears on the registration document (permiso de circulación) must be reported to the Provincial Traffic Department, especially if you move to a different municipal area. You need to submit a certificate of registration as a citizen in the Town Hall, i.e. the certificate of inclusion on the census (certificado de empadronamiento) to prove your new address.

15

I have moved to a new address. What should I do?

Information about local taxes

Submit the cancellation request stamped by the Provincial Traffic Department to any Suma office or at your local Town Hall where vehicle tax management has not been delegated to Suma.

If I cancel the registration in April, do I have to pay vehicle tax for the whole year? Vehicle tax is calculated pro rata by quarters in the following cases: • First registration of a brand new car • Permanent deregistration • Temporary deregistration in case of theft For the remaining situations, you will have to pay the bill for the whole year. If you deregister the vehicle in the Provincial Traffic Department before the beginning of or during the voluntary payment period, you should go to Suma or to your local Town Hall, if Suma is not responsible for the management of this tax, with the proof of deregistration and request a pro rata calculation corresponding to the first and second quarters. If you deregister the vehicle in the Traffic Department once the voluntary payment period is over, you will have to pay the full annual bill and afterwards apply for a refund of the corresponding quarters.

What procedure must I follow if I have turned my used car over to a car dealer?

16 Information about local taxes

Within the 10 days after selling the car, apply for the temporary deregistration of the vehicle in the Provincial Traffic Department, stating in the application your identity and address, together with the identity and address of the car dealer. You will also be required to submit the following documents to the Provincial Traffic Department: registration document (permiso de circulación), document of delivery of the vehicle to the car dealer and the last receipt of the Motor Vehicle Tax. Then you will no longer be the owner of the vehicle and the car dealer will appear as its owner until the vehicle is sold and registered in the name of a third person. This kind of temporary deregistration does not entitle you to the right to a pro rata calculation of your vehicle tax.

FREQUENTLY ASKED QUESTIONS The bill has not been debited to my account although I had arranged direct debit If your direct debit order has not been effective, you must submit a claim to Suma attaching the direct debit order signed at the time it was arranged, so that the reasons can be investigated.

The voluntary payment period is about to finish and I have not received my tax bill Contact your Suma office to check whether you have arranged its payment by direct debit. If this is not the case, you should go to any Suma office to obtain a duplicate copy of the bill or ask for the details which will enable you to pay at a cash dispenser or by means of an electronic banking service.

I will not be in Spain during the voluntary payment period The best way to overcome this problem is to arrange direct debit for the payment of your bills. Otherwise, you can appoint a representative to deal with your tax obligations.

Where do I have to pay the Income and Patrimony Tax? You should go the Ministry of “Hacienda”, i.e. the Treasury Office, as it is a national tax managed by this administration.

It is possible to deal with my local taxes in any Suma office? You can present your declarations, obtain demands of payment and ask for general information about the taxes managed by Suma at any Suma office.

17

You have to request a refund of the amount corresponding to the second bill you paid, submitting the receipts of both payments and details of the bank account in which you wish to be reimbursed.

Information about local taxes

I paid the same bill twice. How can I get my money back?

oficinas tributarias Albatera Pl. San Jaime, 1 03340 Albatera Tel. 965 48 65 09 Fax 965 48 73 97 Alcoi Avda. País Valencià, 2 03800 Alcoi Tel. 965 546 377 Fax. 965 546 390 Alicante C/ Poeta Vila y Blanco, 7 03003 Alicante Tel. 965 980 070 Fax. 965 980 240 Almoradí C/ Rafael Alberti 03610 Almoradí Tel. 966 781 750 Fax. 966 780 068 Altea L´Alt Rei En Jaume I, 36 03590 Altea Tel. 966 880 217 Fax. 966 880 063 Aspe C/ Honda, 2 03680 Aspe Tel. 965 492 804 Fax. 965 494 609 Benidorm Avda. Beniardá, 2 (edif.“Playmon”) 03502 Benidorm Tel. 966 801 614 Fax. 966 801 130

18 Information about local taxes

Benissa C/ Alicante, 3-bis 03720 Benissa Tel. 965 732 497 Fax. 965 732 362 Calp Avda. Ifach, 9 (edif. “Les Muralles”) 03710 Calp Tel. 965 836 604 Fax. 965 836 606 Callosa de Segura C/ Convento, 16 03360 Callosa de Segura Tel. 966 756 970 Fax. 966 756 979 Callosa d’en Sarrià C/ Adolf Salvà, 2 03510 Callosa d’en Sarrià Tel. 965 880 603 Fax. 965 881 022 Castalla Avda. Constitución, 66 03420 Castalla Tel. 965 560 747 Fax. 966 543 062 Atención al público: martes, jueves y viernes.

Crevillent C/ S. Corazón de Jesús, 21 03330 Crevillent Tel. 966 681 260 966 681 261 Fax. 966 681 256

Novelda Avda. de Elche, 40 03660 Novelda Tel. 965 624 118 Fax. 965 624 244

Dènia C/ Paseo del Saladar, 37 03700 Dènia Tel. 965 788 212 Fax. 965 788 699

Onil Plaza del Carmen, 6 03430 Onil Tel. 966 544 611 Fax. 966 544 611 Atención al público: lunes, miércoles y jueves.

El Campello Avda. Generalitat, 33 03560 El Campello Tel. 965 636 255 Fax. 965 636 193 Elda C/ Hilarión Eslava, 19 03600 Elda Tel. 965 393 113 Fax. 965 393 211 Elx Centro C/ Almassera, 1 03203 Elx Tel. 966 610 088 Fax. 965 423 990 Elx Carrús C/ Joaquín Cartagena Baile, 13 03206 Elx Tel. 966 662 082 Fax. 965 442 228 Guardamar del Segura C/ Dr. Luis Rivera, 14 03140 Guardamar del Segura Tel. 966 725 601 Fax. 966 725 602 Ibi C/ Constitución, 5-B 03440 Ibi Tel. 965 552 159 Fax. 965 552 159 L´Alfàs del Pi Avda. Pais Valencià, 22A (edif. “La Era”) 03580 L’Alfàs del Pi Tel. 965 887 925 Fax. 965 887 925 La Nucia C/ Nou, 2 03530 La Nucia Tel. 966 895 949 Fax. 966 895 900 La Vila Joiosa C/ Colón, 19 03570 La Vila Joiosa Tel. 965 895 211 Fax. 966 851 017 Monòver C/ del Teatro esq. C/Mayor 03640 Monòver Tel. 966 960 311 Atención al público: lunes y miércoles.

Orihuela C/ Luis Rojas, 13 03300 Orihuela Tel. 966 743 323 Fax. 966 742 269

Orihuela Costa Plaza del Oriol, 1 Urb. Playa Flamenca 03189 Orihuela Costa Tel. 966 761 169 Fax. 966 761 186

Pedreguer C/ Gabriel Miró, 36 03750 Pedreguer Tel. 965 760 127 Fax. 965 760 138

Pego C/ Ecce Homo, 9 03780 Pego Tel. 966 400 648 Fax. 966 400 528

Petrer Plaza Pablo Iglesias, 2 03610 Petrer Tel. 965 377 516 Fax. 965 377 247

Pilar de la Horadada C/ Reyes Católicos, 3 03190 Pilar de la Horadada Tel. 965 351 133 Fax. 966 766 201

Rojales C/ Malecón de la Encantá (edif. Mercado de Abastos) 03170 Rojales Tel. y Fax: 966 713 441 Atención al público: de martes a viernes.

Sant Joan d’Alacant C/ Rambla, 19 03550 Sant Joan d’Alacant Tel. 965 655 211 Fax. 965 657 233

de suma Sant Vicent del Raspeig C/ Mayor, 2 03690 Sant Vicent del Raspeig Tel. 965 670 822 965 671 707 Fax. 965 670 810

Santa Pola C/ Vicente Salinas, 6 03130 Santa Pola Tel. 966 692 250 Fax. 966 692 034

Sax C/ Maestro Vives, 10 03630 Sax Tel. 966 967 666 Fax. 966 967 666 Atención al público: martes y jueves.

Teulada Avda. Mediterráneo, 147 03725 Teulada Tel. 965 740 404 Fax. 965 740 404

Torrevieja C/ Patricio Pérez, 20 - bajo B03180 Torrevieja Tel. 966 703 627 966 703 744 Fax. 966 703 781

OPENING HOURS Villena C/ Jacinto Benavente, 10 03400 Villena Tel. 965 801 792 Fax 965 814 593

Oficinas Centrales Plz. San Cristóbal, 1 03002 Alicante Tel. 965 148 500 Fax. 965 148 538 / 39

From 8.30 to 14,00 hours. Also on thursdays from 1 January to 30 April and from 1 October to 31 December, from 16,30 to 19,00 hours.

18

Torrevieja - La Mata C/ Mayor, 6 03188 La Mata (Torrevieja) Tel. 966 920 625 Fax. 966 923 081

Information about local taxes

Torrevieja 2 C/ San Pablo, 4-8 03180 Torrevieja Tel. 965 714 626 965 703 855 Fax. 965 703 594