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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 […]
Tax law
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. […]
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 […]
11
Aug
Aug
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 […]
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 […]
17
Apr
Apr
In the last two financial years, more than 31,000 second-hand property transactions have been carried out and a large number of them are for properties acquired before 31 December 1994. These capital gains have an important reduction in the income tax return, as their correct application can save thousands of euros. Until 2015, we applied […]
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 […]