Equivalence

Often, when we encounter something new, we describe it my comparison to something that we recognise. A turnip?- well, it's a bit like a swede. We Britons living in Spain often use this equivalence for things Spanish. Sometimes the idea is spot on; IVA and VAT, the sales tax, is alike in all but name and rate. It doesn't work for lots of things though. The car roadworthiness test for instance, the ITV, isn't really much like the MOT but it's sort of the same and we know what we mean. And MPs are not a bit like Spanish diputados except that they are the rank and file national politicians. After all the blue whale and the field mouse are both mammals, they suckle their live born young, but they're not quite the same. Morning, afternoon and evening are different too. If the plumber says they'll be around in the afternoon then you shouldn't give up on them till about 8.30pm just like 1.30pm is still very much morning. I still get caught by someone saying we must get a drink "por la tarde", I think afternoon and they're thinking just after work.

I have great difficulty in trying to explain about the difference between British style public holidays and Spanish style non working days without misusing the word holiday. The idea I have, entrenched with me since I was a lad, is that non working days are holidays. Easter Monday and May Day are holidays and the couple of weeks in Skeggy in July are holidays too. For Spaniards a holiday is a holiday and a day off work is a "festive" day. Amongst we Britons the idea of a public holiday is that it's a part of our holiday entitlement. So, if Christmas Day and Boxing Day, both of which are UK Public Holidays, fall on a Saturday and Sunday then we will get compensatory days on Monday and Tuesday. The Spanish idea is different. Spaniards have working days and non working days. Their "non working" calendar includes certain days and anniversaries which are national non working days - Constitution Day, All Saints, Good Friday plus some regional non working days decided by each Autonomous Community and, finally, a couple of local non working days which will be different in Pinoso to the local days in say Monóvar or Elda. If the day off falls on a working day, that's Monday through Saturday, then lots of people, won't have to go to work. If the non working day/anniversary falls on a Sunday then people won't have to go to work either. So, to a Spanish legislators way of thinking, the effect is the same. Last year for instance The day of the Valencian Community fell on a Saturday. The day was marked in the calendars as a non working day but, as most working people don't habitually work on Saturdays, it made absolutely no difference to the vast majority of working people in Alicante, Valencia or Castellón. They finished on Friday afternoon and went back to work on Monday morning. It was the same with Christmas day in 2021 and January 1st 2022 was another Saturday. Father's day is a National non working day but, in 2022, it will fall on a Saturday so most people won't really notice the difference - well, except for the meal. That's why neither Mother's Day nor Easter Sunday feature as "holidays" in Spain because Sunday isn't a working day. It also means that the public days off work vary from year to year.

This idea of finding an equivalent struck me the other day when someone asked me about their Suma. Suma is a tax collection agency that was set up by the provincial level government of Alicante back in 1990. It basically assesses, bills, collects and enforces local taxes for the municipalities in Alicante Province. Suma doesn't set the taxes, the local municipalities do. So, Pinoso, our town council, uses Suma to collect Road Tax and so does Sax Town Council but the tax for the same type of cars, the least environmentally friendly, is 154€ in Pinoso and 201€ in Sax. And there you have an example - I said Road Tax but that tax here is qualitatively different to the Motor Duty payable in the UK. The tax we pay here, el impuesto sobre vehículos de tracción mecánica, is a local tax that pays Town Hall wages, the fiesta fireworks and the Christmas lights rather than the upkeep of the nation. That's one of the reasons why, traditionally, there are a lot of toll roads in Spain. Actually with the ending of so many toll road contracts and the bankruptcy of others the National Government is considering ways to raise money for road maintenance from mileage type charges through to a general vehicle duty. 

Now Suma doesn't collect in three of the five municipalities which share a border with Pinoso because they are in Murcia and the person who was talking to me lives in a village that "belongs" to one of those Murciano towns but which, generally, see Pinoso as being their town. It's not surprising that they use the shorthand of saying Suma when they refer to local taxes, "I've not got my Suma bill yet" or "When does the Suma bill come?" because, amongst other things, Suma is much easier to say than alcantillarado or exacciones municipales. Ah!, the joys of foreign living.

Taking and keeping

I've complained before about our occasional tussles with "authority" here in Spain and how it's quite tricky to complain or fight back. It's not just the language. Some of the processes can be a bit Kafka, a bit Catch 22.

You may remember that the tax people questioned my 2014 tax returns. It cost me 118€ to defend myself, not a lot but 118€ that I could have invested much more wisely in, for instance,  throwing the money in the dust and trampling on it. Their final response after a couple of months was "we will take no further action". They didn't say "whoops" or "sorry" or "here are your expenses" and I rather suspect that we will go through the same rigmarole for my 2015 returns in a few months.

We also had some trouble with the Land Registry, the Catastro. The Land Registry sets the rateable value of houses and this figure is used by the Local Town Hall as a way of fixing the local taxes which, in the end, pay for street lights, parks and gardens and council worker's salaries. An agency called SUMA collects the tax for most of the Town Halls in Alicante province. The Town Halls sets the tax as a percentage of the rateable value. Lets pretend that rate is half a cent on the euro. If your house has a rateable value of 50,000€ then you have to pay 50,000 lots of half a cent or 250€ in local tax.

Our problem was that the Land Registry thought we owned a good percentage of our next door neighbours house. When the Catastro finally sorted this out the rateable value of our house was reduced by about three quarters. Like the tax agency the Land Registry showed no sign of regret when they acknowledged their error. With backdating and what not we have paid this inflated price six times in the last three years.

I expected that, when SUMA sent us our local rates/council tax bill for this year, it would reflect the new, revised, lower Catastro rate and that there would be a refund for those six over payments. But no. The bill was exactly the same amount as last year and they want us to pay the inflated price for a seventh time. I went to talk to the collection agency.

"Ah, well, you see on their last letter the Land Registry say that this rate applies from the day after you receive this letter". I agreed, I'd read that at the time we got the letter, Maggie had read it too, but both of us had failed to grasp the significance. We should have contested the ruling and asked for the corrected rateable value to be backdated to when the error had first been made.

I grasped at straws. "Well the bill for this year should be proportional then," I said. "No, the IBI, the local tax, is due on 1st January for the year and, on that date, the rateable value of your house was the older, higher value".

I'll see if we can fight it of course but I suspect that we are, in the vernacular, buggered. There is something immoral though in a Government Agency recognising that there has been a mistake but not refunding the couple of thousand euros that it has collected under false pretences.

Plans and plots

A while ago we got something from the Catastro, or Land Registry, saying that we needed to stump up 60€ to have our entry in the land registry updated. I did a fair bit of research at the time to find out what was happening and why. I came to the conclusion that the Catastro was doing two things at once - updating the rateable value of houses and checking that their details for each house were correct. If there was any discrepancy between their records and the actual state of the property they were systematically fining people a standard 60€ for regularising their records throughout Spain. I read somewhere that, in Pinoso, about 1,000 households had been charged the 60€. Considering that there are fewer than 8,000 people in Pinoso and presuming that more than one person lives in most houses it sounded as though a good percentage of the records were skew whiff in some way.

The system here is a lot like the old British Rates system. Each property has an assigned value calculated on the sort of land it occupies, what use the buildings or land are put to and the area it occupies. Basically then the Catastro says your property has such and such a value - a value that bears no relation whatsoever to the market value. Each local authority then sets a local multiplier. To give a completely fictitious example a 100 square metre house might have a notional value with the Land registry of 50,000€. The local council then sets its charge at, for instance, 0.5% of the value. In this case the rates would be 250€ per year. The last time our rateable value was updated was, I think, in 1987 so I expected a bill, a settling up.

Maggie picked up the new valuation and the updated bill from the Post Office the other day. It wasn't for a few euros extra it was for 1600 of the little blighters. It would take me about nine weeks work to earn that amount. By the time I got home Maggie had been investigating. She had been pretty sleuthlike and she'd discovered that, when they had updated our details, the Catastro had added in most of next door. So although it was bad we did, at least, have an obvious error. Well it's obvious to us and we just have to hope it's as obvious to the people at the Catastro.

Local taxes are collected, in most of Alicante, by an agency called SUMA on behalf of the local authorities. I went to the SUMA offices in Elda, about 25km from home, to see what I could do. The woman who dealt with me was pleasant, efficient and helpful. She told me that the bill had to be paid otherwise we'd find the bailiffs on our doormat or that our bank accounts had been embargoed. I asked if I could break the payment down into instalments and the answer was yes. She quickly sorted out the details. The good news is that, provided the Land Registry agrees that we are paying more than we should, they will pay us back. I asked the SUMA woman how long Catastro normally take to respond - well months, usually, she said, sometimes years - they're not quick.

And the process? Well, basically I needed to collect together a bunch of documents and write an explanatory begging letter. Literally. I used a verb at the end of the letter which is rogar a verb which translates as to beg or to plead. I used it because it's the sort of verb that I've seen in this sort of letter. Spanish letters from local and national government tend to an over complex and archaic language. I asked my friend Carlos, the author, to check the letter I had written and he didn't comment on the verb. I asked a work colleague to check the letter, she didn't comment on the verb. To beg, to plead is obviously an adequate verb when talking to the Catastro.

Today I handed in all the paperwork. The man I dealt with was a bit negative when I started, maybe he wasn't keen on dealing with another tongue tied Brit, but by the time I was getting ready to go he seemed to think it was a pretty simple and fixable error. Let's hope he's right and that it doesn't take months and months to get a reply.