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The implementation process of the Syracuse’s Master Plan is characterized by the widespread use of “urban negotiation”. The Municipality has drawn up a protocol aimed at obtaining areas for facilities and public infrastructure in different areas basing on the rule of the transfer of a portion of land in return for the building permission for the remaining part. Since these areas are variously characterized, the negotiation process may not be fair to Municipality or convenient to land owners. Basing on an equalization pattern, this study provides, for each area, the indexes of fairness and convenience, and, more specifically, the difference between the market value of the areas achieved and the value of the permits issued. And based on the possibility to transfer the development rights, some different scenarios are prefigured about the possibility of acquiring additional areas for social housing and/or achieving funds for sustainable buildings

ciones-ISD-), where the receiver is liable to tax on gifts, legacies, and like assets received from another individual, real estate being included among these assets. Real estate is subject to four taxes at state level: Personal Income Tax (Impuesto sobre la renta de las personas físicas-IRPF-), which taxes income derived from renting, presumed income obtained by the taxpayer who is the owner of a property which is not their habitual residence, and the income received as capital gains by the vendor in a transfer; Corporate Tax (Impuesto sobre sociedades-IS-), which applies to taxable income, generated by the transfer of real estate by companies and like organisations, as well as taxable income arising from acquisitions gained from gifts, legacies, etc. to the company's benefit; the Special Charge on the Real Assets of Non-Resident Entities (Gravamen especial sobre bienes inmuebles de entidades no residentes-GESBIENR-), designed to prevent fraud, is levied on non-residents who own property in Spanish territory, but who need not fill out information returns set by the Treasury; and Value Added Tax or VAT (Impuesto sobre el valor añadido-IVA-), which taxes the use of these assets, which affects not only the first transfer of these assets by their promotors, but also certain leasing services (premises, car park lots, etc). This analysis of the "Property Taxation system" should be rounded off with the Autonomous Governments' rates, together with the fees and special contributions, which take real estate as a more or less direct reference point for their application.

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