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.
ETVE – Securities Holding Entity

ETVE – Securities Holding Entity

What is an ETVE? An ETVE is a Foreign Securities Holding Entity. These are Companies incorporated in Spain, which can…

2 weeks hace

VAT on Intra-Community Acquisitions: Application and Exemption of Article 14.2 of the VAT Law

Within the framework of Intra-Community Transactions, there is a Tax exemption that can avoid the Obligation to self-assess VAT in…

7 months hace

Changing the use from Premises to Apartments may be subject to Stamp Duty.

Once the relevant procedures have been carried out and a change of use license has been obtained from the relevant…

7 months hace

VERI*FACTU Postponement: Entry into Force Delayed by One Year, until 2027

On December the 2nd, 2025, the Council of Ministers approved Royal Decree-Law 15/2025, which postpones for one year the entry…

11 months hace

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…

1 year 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,”…

1 year 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…

2 years 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…

3 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…

3 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…

3 years hace