Español
Русский
When selling a property, whether it’s the result of an inheritance or a divorce decree, it’s common to wonder about its value and the date of acquisition. This is an important aspect because it directly impacts the calculation of the capital gain upon sale. WHAT IS MEANT BY CAPITAL GAIN? Article 33 of Law 35/2006, […]
Author Archives: Javier Ortega
05
May
May
The Special Regime for workers, professionals, entrepreneurs, and investors who relocate to Spanish territory, also known as the “Beckham Law,” is regulated under Article 93 of Law 35/2006, of November 28, on Personal Income Tax (hereinafter, LIRPF). This special regime allows certain taxpayers who move to Spain to be taxed as non-residents, which may be […]
17
Sep
Sep
Let’s suppose that the reader has a second home that he does not usually use but that he does not rent either, that is, he has it at his disposal. At a family meeting, her brother proposes to rent the house. You don’t think about it because he is your brother, you have total trust […]
04
Apr
Apr
The Supreme Court, in a recent ruling (STS 707/2023, of February 28) ruled on whether the contributions made to the Banking Labor Mutuality (hereinafter, MLB) in the period between January the 1st 1967 and December the 31st, 1978, the Second Transitional Provision (hereinafter, DT2ª) of Law 35/2006, of November the 28th, on the Personal Income […]
05
Mar
Mar
Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay Non-Resident Income Tax, in compliance with the special rules established for this purpose in Article 93(2) of Law 35/2006 of 28 November on Personal Income Tax. This regime allows non-resident workers posted to Spanish territory […]
23
Jun
Jun
– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage of the Losses[1] of one company in another, on the occasion of the purchase of the former, in such a way that in some cases the right to be able to take advantage of said Negative […]
29
May
May
Controversial question: who must pay VAT on the rental of an establishment when the owner is a Non-Resident for tax purposes in Spain? According to Article 4. One of Law 37/1992, of 28 December, on Value Added Tax (hereinafter, LIVA), “supplies of goods and services carried out within the spatial scope of the tax by […]
15
Feb
Feb
The sale of a real estate generates in the selling party a capital gain or loss whose value will be determined by the difference between the acquisition value and the transfer value. With regard to the acquisition value it will be necessary to see if it has been for valuable or lucrative title. In the […]
14
Feb
Feb
It is quite common, especially in times of crisis, for the shareholders of a commercial entity to contribute funds from their personal assets to strengthen the company’s cash flow and to be able to meet their payment obligations without having to go to a financial institution. The usual practice is for the shareholder to contribute […]
13
Feb
Feb
Law 35/2006, of November 28, 2006, on Personal Income Tax (hereinafter LIRPF), in its Article 14, paragraph 2. b) in its special rules of temporary imputation establishes that transactions with deferred price will be taxed as follows: d) In the case of transactions in installments or with deferred price, the taxpayer may choose to impute […]
- 1
- 2