Author Archives: Ruiz Ballesteros

Property transmission– personal income tax taxation: What acquisition value should I take?

Transmision De Un Inmueble

Given the recent introduction of the concept of reference value, through Law 11/2021, of July 9, on the prevention and fight against tax fraud, an additional doubt may arise about what acquisition value we should take if we decide to sell our home: Value of the acquisition deed. Value verified by the tax office, or […]

Requirements for the application of the tax rate reduction 2% on buying and selling properties

Gravemen Reducido 2 Por Ciento 1

We are seeing the attempts of the Andalucian Tax Agency to carry out complementary settlements to businessmen and professionals who are dedicated to  purchase and sale of real estate, applying the reduced rate of 2% in TPO, as permitted by the tax regulations on property transfers and legal acts documents registered in this autonomous community. […]