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We obtain a favourable ruling in an eviction trial condemning the tenant to vacate the property and pay the rent due, but what happens if the tenant files an appeal against this ruling? In eviction proceedings for non-payment of rent or expiry of the contract term, we often find that, despite having obtained a favourable […]
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 […]
11
Aug
Aug
Sometimes, for different reasons, we need to resign from the position of director of a company, but this may not be as easy as it may seem at first sight. We will now set out some indications on the resignation from the position of director. The directors of a limited liability company shall hold office […]
18
Jul
Jul
What is the Golden Visa? It is a residence visa for investors, created by Law 14/2013 on support for entrepreneurs and their internationalisation, destined for citizens from outside the European Union who wish to come to Spain to reside. Who can apply for the Golden Visa? All those who make a minimum investment of 500,000 […]
04
Jul
Jul
It is becoming increasingly common in the world of small and medium-sized enterprises to hear about holding companies. It is no longer a term reserved for large multinationals, but has become commonplace in the SME business world. But what is a holding company or group of companies? The regulation of this type of company is […]
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 […]
05
Jun
Jun
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 […]