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The valuation of shares or participations company’s valuation is a requirement for tax purposes due to various circumstances that may arise in the lives of citizens and businesses. Correctly determining the value from a tax perspective depends on the circumstances that require the valuation, such as the sale of shares, a donation, an inheritance, a […]
Tax law
05
Sep
Sep
Personal income tax is a direct, personal tax levied on the income of individuals, based on their personal and family circumstances. There are several exempt incomes, detailed primarily in Article 7 of Law 35/2006, of November 28, on Personal Income Tax (hereinafter, IRPF). We will specifically refer to those included in section “p” of the […]
04
Sep
Sep
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and securities exchanges, which we have discussed in previous articles. Specifically, Article 76.5 of the Corporate Income Tax Law defines them as: “An exchange of securities representing share capital shall be considered to be an operation […]
04
Sep
Sep
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, […]
04
Sep
Sep
On December 30, 2020, Law 11/2020, the General State Budget (LPGE), was approved. The LPGE is usually approved every year, however, curiously, we had gone two years without a new Budget Law, as the political community had been unable to agree on new budgets. With the General State Budget Law they are now approving, they […]
04
Sep
Sep
As a continuation of the previous article (I want to donate a property to my child: I. What should I bear in mind?), we proceed to analyse this same donation case in the event that the donors did not have only one descendant. But what if I want to donate the property to one of […]
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 […]
17
Sep
Sep
Given the recent introduction of the concept of reference value, through Law 11/2021, of July 9, on the prevention and fight against tax fraud, an additional doubt may arise about what acquisition value we should take if we decide to sell our home: Value of the acquisition deed. Value verified by the tax office, or […]
17
Sep
Sep
We are seeing the attempts of the Andalucian Tax Agency to carry out complementary settlements to businessmen and professionals who are dedicated to purchase and sale of real estate, applying the reduced rate of 2% in TPO, as permitted by the tax regulations on property transfers and legal acts documents registered in this autonomous community. […]