Javier Ortega

Javier has a degree in “Dirección y Administración de Empresas” (Business Management and Administration) from University of Malaga, he specialized in accounting and tax advice working in an office of recognized prestige for more than 16 years, joining Ruiz Ballesteros in December 2017 after the merger by absorption of Carrillo Asesores by Ruiz Ballesteros. He has developed his career as an internal consultant for companies and since 2003 as an external consultant, performing tasks of accounting, taxation and commercial law of companies from very diverse sectors. It has also been responsible for accounting a taxation of individuals, making quarterly fiscal statements of self-employed, as well as income statements, both residents and non-residents. His training is continuous through the development of different specialization courses. He speaks English and currently performs accounting and tax control tasks for groups of client companies.
Acquisition value of a property in case of divorce or inheritance

Acquisition value of a property in case of divorce or inheritance

When selling a property, whether it's the result of an inheritance or a divorce decree, it's common to wonder about…

3 months hace

Tax Obligations of Those Covered by the “Beckham Law”

The Special Regime for workers, professionals, entrepreneurs, and investors who relocate to Spanish territory, also known as the “Beckham Law,”…

7 months hace

Tax differences between renting a home to a family member or to a third party

Let's suppose that the reader has a second home that he does not usually use but that he does not…

1 year hace

Ruling of the Supreme Court on the contributions of bank employees to the Banking Labor Mutuality

The Supreme Court, in a recent ruling (STS 707/2023, of February 28) ruled on whether the contributions made to the…

2 years hace

Beckham Law – What’s new for impatriate workers from January 2023?

Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay…

2 years hace

Acquiring companies with Negative Taxable Bases

– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage…

2 years hace

Non-resident lessor of premises with no permanent establishment for VAT purposes

Controversial question: who must pay VAT on the rental of an establishment when the owner is a Non-Resident for tax…

3 years hace

What renovations can increase the acquisition value of the home?

The sale of a real estate generates in the selling party a capital gain or loss whose value will be…

3 years hace

Loan between partner and partnership: Corporate and personal income tax implications – Frequently Asked Questions

It is quite common, especially in times of crisis, for the shareholders of a commercial entity to contribute funds from…

3 years hace

Purchase and sale transactions with deferred price for personal income tax purposes

Law 35/2006, of November 28, 2006, on Personal Income Tax (hereinafter LIRPF), in its Article 14, paragraph 2. b) in…

3 years hace