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Many property purchasers when buying high value properties wonder whether it would be a good idea to set up a company to own the property and save tax. Is this the case or is it counterproductive to have the house in the name of a company? In order to be able to answer these questions […]
Author Archives: Jesús R. Ballesteros
17
Apr
Apr
Fiscal novelties of Law 5/2021 of Andalusia. Tax on Property Transfer and Stamp Duty (ITP-AJD) Last 20th October 2021, the new law on assigned taxes in Andalusia was published, which regulates all the changes made by the Autonomous Community of Andalusia. This law included several important changes that deserve to be highlighted, especially because most […]
16
Feb
Feb
The Tax Group can be used as a tool to reduce taxation, especially when one of our companies generates losses, but there are other reasons why it may be in our interest to form a “Tax Group”. Generally, we will use this special regime with some kind of holding structure, although it is not essential, […]
31
Jan
Jan
Last Tax Hour On Thursday 10 November 2022, the text that the Government intends to approve to create the so-called Tax on Great Fortunes saw the light of day. This proposal has been made through an amendment to the Proposed Law for the establishment of temporary taxes on energy and credit institutions and financial establishments, […]
21
Feb
Feb
Judgment in Case C-788/19: Tax information obligation in Spain On 27 January 2022, the Court of Justice of the European Union handed down the long-awaited ruling on the penalties imposed by Spain for incorrectly or erroneously declaring the famous Model 720. Once the ruling was published, some doubts arose as to whether or not the […]
19
Nov
Nov
The reason for the corporate reorganisation is debatable if the absorbed company is inactive. Today we bring you a resolution of the Economic Administrative Court of Cataluña, dated 12 February 2018, due to its importance in mergers when a company is absorbed that is not active at the time of the absorption, although it may […]
23
Jun
Jun
It is known as the Beckham Law because of the soccer player who was able to apply it and benefit from the tax reduction that this regime entails, but currently professional players are excluded from the possibility of applying this regime. Let’s see a summary of who can apply the special regime, which basically consists […]
03
Jun
Jun
Every day the different Tax Offices[1] are making the application of the regulation more complex, since both want to charge their taxes and they fight among each other to obtain the tax, especially when it is high, as is usually the case with property purchases and sales. At first glance it might seem a trivial […]
02
Jun
Jun
Today we are discussing a very special case that we are sure you’ll find interesting. Suppose that we establish a company to construct one single house, and while we are building it a buyer appears who wants to take over the company, that is to say, they will be directly acquiring the company shares and […]
02
Jun
Jun
The true taxation of the costs of judicial procedures is difficult to answer. We must first focus on the question and the concept of costs, since they are considered a credit to the prevailing party. However, this credit is different from the credit that comes from a service leasing contract between the lawyer and the […]