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A few months ago, we already explained in a post the tax changes that had been approved in Andalucía, under the Decree-Law 1/2019, of 9th April, which modifies the refunded text of the dictated provisions by the Andalusian Autonomous Community in matters of ceded taxes, approved by the Legislative Decree 1/2018 of 19th June. This modification […]
Category Archives: Blog English
24
Jan
Jan
On August 17, 2015, the Regulation (EU) 650/2012, of 4 July 2012 of succession came into effect to regulate successions due to causes of death in which an international element is present. Therefore, when would be this Regulation applicable? The Regulation would be applicable in those successions where the deceased resides in a different State […]
14
Dec
Dec
Ruiz Ballesteros Abogados y Economistas has signed today the public deed absorbing the Marbella Carrillo Asesores. Thanks to this operation, the office increases its turnover by 50%, the staff by 33% and customer base by 97%. In this way, Ruiz Ballesteros enters into business activities such as, cars rental, motor, automobile sector, decoration and construction. […]
25
Oct
Oct
Since the creation of this “Plusvalía Municipal” tax, there is an obligation to tax the profits obtained on the sale of real estate, it is paid whether a profit or not has been made on the sale of the property. However, on last Thursday May 11th, 2017, it was agreed to declare this law unconstitutional […]
22
Feb
Feb
New developments in taxation for 2017 As from 1st January 2017 it is illegal to pay more than 1,000 euros in cash. On 2nd December 2016 the Spanish Cabinet passed a Decree-Law which reduces the amount of cash payments to 1,000 euros (up until now the limit was 2,500€), as payment for any goods or […]
01
Dec
Dec
People considered Non-Resident for Tax Purposes in Spain have two ways of obtaining some kind of revenue (income): either through a permanent establishment or without any permanent establishment being involved. In the first case, with a permanent establishment[1], tax is paid on the entire revenue attributable to that establishment, regardless of the place where the […]
29
Nov
Nov
Continuing on from our previous article, let´s assume that we are a company, that first we bought a plot of development land and on this land we have built ten apartments, we have paid VAT on the purchase of the land and also during the construction of the apartments, as we have contracted the services […]
28
Nov
Nov
If you have read our previous post “When do we apply VAT to a purchase of urbanised land“, you will know that we are buying a plot of land that is urbanised or in the process of being urbanised, for which we will be paying VAT at 21 %. Assuming for example that the price […]
14
Nov
Nov
Spanish tax residency rules Clients often tell us “I’m not Tax Resident in any country”. It is a serious mistake to think one is not a tax resident, because when you least expect it, the Spanish Tax Agency, or that of any another country can claim taxes from you as a resident, and bearing in […]
20
Oct
Oct
When buying urbanised land, a very clear distinction must be made between the two important taxes that can be applied, of which one excludes the other. It is important to know that it is possible to apply VAT on the purchase of a plot of land, as the VAT paid on the purchase can be […]
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