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Short-term rentals in Spain have grown exponentially in recent years, generating intense debate about their impact on the Real Estate Market, housing affordability, and neighbourhood coexistence. On January 2nd, 2025, Royal Decree 1312/2024 was approved, introducing the Digital One-Stop Shop for Rentals and a new mandatory Registration System for these rentals. It will not come […]
23
Jan
Jan
On 2 December 2024, Royal Decree 933/2021, of 26 October, will come into force, which establishes the documentary registration and information obligations for natural or legal persons who carry out accommodation and motor vehicle rental activities. Originally, this regulation was scheduled to come into force on January 2, 2023; however, it has been decided to […]
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. […]
02
Aug
Aug
Competence of the General Meeting or does it depend? Article 160 of the Capital Companies Law (hereinafter, LSC) includes those matters whose resolutions must be approved by the general meeting, and which are excluded from the powers of the company’s administrative body. Competence of the General Meeting. Social object of the company. In accordance with […]
02
Aug
Aug
Over the last few years, the remuneration of administrators has led to different controversies in different areas and with this post we are going to try to provide answers to some of the current situations. Is the administrator position free or paid? The current Capital Companies Law dedicates an article exclusively to the remuneration of […]
24
Jun
Jun
In previous posts we have explained the ways in which a business or a company is usually started, we have also commented on the differences between self-employed and limited company, as well as the taxation of both. Now we are going to explain what the Tax Obligations of a company are, specifically those of a […]
08
Apr
Apr
The original conditions of the city of Malaga and its coast (climate, geographical location, gastronomy, etc.), as well as the exponential growth that the province is having due to the establishment of many young technological companies, our culture, the tourism and the real estate business, means that the city and surrounding areas are in continuous […]
04
Apr
Apr
The rules for distributing dividends in capital companies are set out in Royal Legislative Decree 1/2010, of July the 2nd, which approves the Capital Companies Law (hereinafter, LSC). However, these rules appear dispersed throughout the entire legal text, so below we summarize the criteria that must be taken into account by the General Meeting when […]