Dear client,<\/p>\n
During the past year, the COVID-19 pandemic has forced numerous businesses in Aruba to put their operations on hold for prolonged periods of time. In result, some commercial properties (e.g., hotels), or parts thereof, remained unused for a major part of the year. It is worth noting, that it is possible then to obtain a (partial) exemption from property tax (grondbelasting), if certain conditions are met. This email provides more details about this possibility.<\/p>\n
For properties and independently operated parts of properties (afzonderlijk gebruikte gedeelten van gebouwen) that have been unused and unlet for an uninterrupted period of at least six months, the taxpayer may claim an exemption from the property tax for that period.<\/p>\n
It is not entirely clear how \u201cindependently operated parts of properties\u201d should be interpreted in this context. We construe it as referring to any part of a property that can be used as an independent unit (zelfstandige en onafhankelijke eenheid).<\/p>\n
If an independently operated part of a property went unused and unlet for an uninterrupted period of at least six months, the exemption will be granted according to the prorated value that that part represents in the taxable value of the property as a whole. <\/p>\n
To apply for this exemption, the taxpayer must file a request with the Tax Authorities within three months after the end of the year, i.e., no later than April 1, 2021.<\/p>\n
Regards,<\/p>\n
Estimado cliente,<\/p>\n
Durante el a\u00f1o pasado, la pandemia de COVID-19 oblig\u00f3 a numerosas empresas en Aruba a suspender sus operaciones durante per\u00edodos prolongados. Como resultado, algunas propiedades comerciales (por ejemplo, hoteles), o partes de las mismas, permanecieron sin usar durante la mayor parte del a\u00f1o. Vale la pena se\u00f1alar que es posible obtener una exenci\u00f3n (parcial) del impuesto a la propiedad (grondbelasting), si se cumplen ciertas condiciones. Este correo electr\u00f3nico proporciona m\u00e1s detalles sobre esta posibilidad.<\/p>\n
En el caso de propiedades y partes de propiedades operadas independientemente (afzonderlijk gebruikte gedeelten van gebouwen) que no se han utilizado y no se han utilizado durante un per\u00edodo ininterrumpido de al menos seis meses, el contribuyente puede reclamar una exenci\u00f3n del impuesto sobre la propiedad durante ese per\u00edodo.<\/p>\n
No est\u00e1 del todo claro c\u00f3mo deben interpretarse en este contexto las \u201cpartes de propiedades operadas independientemente\u201d. Lo interpretamos como una referencia a cualquier parte de una propiedad que pueda utilizarse como una unidad independiente (zelfstandige en onafhankelijke eenheid).<\/p>\n
Si una parte de una propiedad operada de manera independiente no se us\u00f3 y perdi\u00f3 por un per\u00edodo ininterrumpido de al menos seis meses, la exenci\u00f3n se otorgar\u00e1 de acuerdo con el valor prorrateado que esa parte representa en el valor imponible de la propiedad en su conjunto.<\/p>\n
Para solicitar esta exenci\u00f3n, el contribuyente debe presentar una solicitud ante las Autoridades Tributarias dentro de los tres meses posteriores al final del a\u00f1o, es decir, a m\u00e1s tardar el 1 de abril de 2021.<\/p>\n
Saludos,<\/p>\n","protected":false},"excerpt":{"rendered":"
Dear client, During the past year, the COVID-19 pandemic has forced numerous businesses in Aruba to put their operations on hold for prolonged periods of time. In result, some commercial properties (e.g., hotels), or parts thereof, remained unused for a major part of the year….<\/p>\n","protected":false},"author":4,"featured_media":16200,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[224],"tags":[],"class_list":["post-16341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsfeeds-es"],"_links":{"self":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts\/16341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/comments?post=16341"}],"version-history":[{"count":1,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts\/16341\/revisions"}],"predecessor-version":[{"id":16395,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts\/16341\/revisions\/16395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/media\/16200"}],"wp:attachment":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/media?parent=16341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/categories?post=16341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/tags?post=16341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}