ENGLISH BLOG

TAXATION OF DWELLING RENTALS AND CESSIONS

 It is very difficult to summarise the content of an article in its title, particularly where it refers to various situations and various rights, whether from a common or general point of view or from a legal point of view. Therefore, when in this article we say “dwelling”, this must be interpreted in a very […]

SEASONAL RENTALS VS. TOURIST DWELLINGS EXPLOITATION

  ANDALUCIA SEASONAL RENTAL OF DWELLINGS VS. OPERATION OF DWELLINGS FOR TOURISM PURPOSES The legal rules governing tourism in Spain fall within the competence of the Administration of the ‘Autonomous Communities’ or Regions of Spain as opposed to that of the central State Government, which means that different regulations exist in each such Region. Following […]

SIGNIFICANT INCREASE IN HOME SALES TO BRITISH CITIZENS IN SPAIN

Many factors are contributing to an important  increase in housing purchases by British citizens in Spain, including the following: PRICES ARE STILL RELATIVELY LOW House prices are still relatively low compared to the period before the economic crisis. MORTGAGE MARKET OPENING During the economic crisis, and specifically during the correlative banking crisis, banks and saving […]

INHERITANCE OF BRITISH AND IRISH CITIZENS WITH PROPERTY IN SPAIN

Regulation (EU) No 650/2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession mortis causa shall be fully and entirely applicable in all European countries as from the 17th August 2015 except in the United Kingdom of Great Britain and Northern Ireland and in […]

TERRITORIES NO LONGER CONSIDERED TAX HAVENS BY THE SPANISH AUTHORITIES.

Published in 1991, Royal Decree 1080/1991 listed the countries or territories considered “tax havens” by Spain. The inclusion of a territory in this list did involve, in principle, a number of fiscal disadvantages and control measures relating to “tax fraud” or specific taxes on transactions affecting Spain. Later on, the introduction of new, stricter money laundering […]

THE STRUCTURE: Offshore Co. owns a Spanish Co. which in turn owns a Spanish Property:: HOW NOT TO AVOID PAYMENTS OF TAXES AND LIABILITIES.

Over 30 years ago, advertisements were published in Spain which basically said that the best option to buy a property in Spain was to do it through a offshore company, as payment of transfer tax, inheritance tax etc would thus be avoided in future. Advertisements were published at the time in Spanish newspaper of the […]

Additional notes: NON-RESIDENTS INHERITANCE AND GIFT TAX REFUNDS.

The recent Judgement of the Court of Justice of the EU against Spain dated 3rd September 2014, which admitted the existence of discrimination against non-residents in relation to the differential treatment of residents and non-residents in Spain with regard to the aforementioned Tax, continues to give rise to numerous comments and analyses, particularly in terms […]

REFUND OF AMOUNTS PAID BY NON-RESIDENTS AS INHERITANCE AND GIFT TAX IN SPAIN

GROUNDS, POSSIBILITIES, AMOUNTS      AND  LIMITATIONS OF THE REFUND As reported in this Blog on the day it was issued, a Judgement rendered by the ECJ (EU’s Supreme Court) on September 3rd, 2014, stated that the Kingdom of Spain had in establishing differences between the fiscal treatment of inheritances and gifts in Spain for residents and […]

LATEST NEWS!: ECJ ISSUES JUDGEMENT AGAINST SPAIN FOR DISCRIMINATION AGAINST “NON-RESIDENTS”IN ITS APPLICATION OF INHERITANCE AND GIFT TAX.

We recently published our latest article dated September 1st on the possibility of a Judgement being issued shortly whereby Spain would be found guilty of “discrimination” as a result of its different application of the Inheritance and Gift Tax depending on whether the taxpayer is a “resident” or a “non-resident” who owns property in Spain. Well, such a Judgement for […]

WILL INHERITANCE TAX REFUNDS BE MADE TO NON-RESIDENTS IN SPAIN BASED ON DISCRIMINATION FOR NON-RESIDENCY?

The European Commission reported Spain to the Court of Justice of the EU on the grounds that the legislations of various ‘Autonomous Communities’ (regions) in Spain resulted in discrimination between residents and non-residents inheriting the same estate. The Impuesto de Sucesiones y Donaciones (Gift and Inheritance Tax) is governed by the national Act 29/1987 of […]