The National Inspection and Advisory Services for Local Enterprises of the Province of Tarragona publish a report stating that the transfer of assets and services of the urbanization cannot be carried out without prior studies and inventories of the existing assets.
Translation – Original below
SUBJECT: Transfer of roads and services of the Planas del Rey urbanization
I acknowledge receipt of the communication mentioned in the referenced document, in which it is stated that Mr. Francisco Lebasque Belloncle, promoter of the urbanization known as “Planas del Rey,” along with various property owners, has requested that the Pratdip town hall accept the transfer of the existing roads and services of said urbanization.
This provincial service is asked to provide an opinion on whether or not to accept the proposed transfer.
This important matter, raised in Your Lordship’s letter, is not accompanied by any documentation, not even a certified copy of the municipal decision of October 18, which is referenced. This limits the analysis to determining only the legal feasibility of carrying out the proposed transfer.
This feasibility is indeed provided for by:
- Article 6 of the Local Government Law, which grants local entities the capacity to acquire assets;
- Article 129 of the Land Law, which stipulates that the transfer of roads is a key condition for any urbanization.
However, in order to provide an appropriate response, it is necessary to know:
The conditions set forth in accordance with Article 42 of the Land Law at the time the urbanization was authorized by the municipality;
The exact content of the proposal from Mr. Lebasque Belloncle, which must include a list of the assets and services intended for transfer to the municipality, along with the necessary technical plans and studies.
According to this service, the offer received may be of interest to the municipality, but its acceptance requires the preparation of a detailed inventory including:
- The area and boundaries of the existing roads;
- The nature and condition of the installed services;
- Their initial value, depreciation due to use, probable service life, necessary maintenance investments;
- The expected potential economic returns.
Without these elements, it is impossible to issue a report or make a decision on a matter of such importance.
It is also necessary to quantify the costs of the services that the municipality will necessarily have to assume (Art. 102 of the Local Government Law), as well as those already in place (Art. 103).
Furthermore, the tax revenues associated with the urbanization must be estimated:
- Taxes on developed and undeveloped properties,
- Land considered buildable,
- Capital gains taxes, etc.
Finally, although the municipality is exempt from transfer taxes, it will have to bear the notary and land registry fees, as the transfer must be formalized by a notarial deed, as required by Article 1280, points 1 and 5 of the Civil Code.
Conclusion:
It may be communicated to the Pratdip town hall that the acceptance of roads and services of the Planas del Rey urbanization is legally admissible, but any such decision must:
- Be taken with the quorum required by Article 307 of the Local Government Law,
- Be preceded by a thorough economic study to assess the consequences of such an integration into the municipal estate.
Long life wishes to Your Lordship.
The Head of the Provincial Service