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FORMS OF TRANSFER OF OWNERSHIP FOR IMMOVABLE PROPERTY A purchase contract can be defined, in general terms, as a contract in which one of the contracting parties undertakes to deliver a certain thing and the other to pay a certain price for it, in money or a sign that represents it. In our law firm […]
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 […]
17
Apr
Apr
The assignment of a contract in general is a legal figure that is not expressly regulated in our legal system. However, the definition of assignment of credits is included in the Civil Code, Article 1.526 et seq. This assignment of credits gives rise to the legal acceptance of assignment contracts of any type, all of […]
20
Feb
Feb
In recent years, there have been numerous insolvencies and bankruptcies of construction companies, as they have found themselves in complex economic situations. This scenario has increased even more during the years 2021 and 2022, as a result of the global crisis in the commercial sector due to the lack of supplies and the consequent increase […]
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, […]
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 […]