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It is common that various people are joint owners of one or various assets and, very often, one of these is a property. This is usually due to the fact that the asset has been acquired by various individuals at the same time, that it belongs to a community of property or comes from an […]
Author Archives: Carmen Gallardo
02
Jun
Jun
Many companies and natural persons are unaware of the existence of the so-called ETE form (Statement of Foreign Transactions) and the obligation to present it if a certain number of transactions with non-residents is exceeded or if they have assets in foreign countries. The Statement of foreign economic transactions and asset and financial liability balances […]
16
Oct
Oct
Tax consequences of the United Kingdom leaving the European Union without agreement next October 31st, 2019 Next October31st, 2019, the United Kingdom´s exit from the European Union will become effective in the known as “Hard Brexit”, and this State will be considered a “third country” for the purposes of the European Community regulations, unless a […]
21
Aug
Aug
A few months ago, we already explained in a post the tax changes that had been approved in Andalucía, under the Decree-Law 1/2019, of 9th April, which modifies the refunded text of the dictated provisions by the Andalusian Autonomous Community in matters of ceded taxes, approved by the Legislative Decree 1/2018 of 19th June. This modification […]