Taxation of non-residents for properties in Spain

On many occasions, when a foreign person who is not a tax resident in Spain comes to our Lawyers and Economists Office in Marbella for advice on buying a property in Spain as an investment (let’s not forget that their habitual residence is outside Spain), they ask us to advise them about the best purchase […]

Business assets insolvency in Spain

Bankruptcies in Spain – Business assets insolvency- Pericia lawyers and economists in Marbella are pleased to write a few lines about the Bankruptcies in Spain, and specifically about the liability of the administrator of Spanish companies with unpaid debts. The administrator (sole, joint, several, or board of directors) is a “key” figure for a trading […]

The extrajudicial way to claim the floor clause in Spain has been aproved.

Last Saturday, January 21, the Royal Decree-Law 1/2017, of 20th of January, regarding urgent consumer protection measures on floor clauses in Spain was published in the Spanish Official State Gazette, regulating the extrajudicial way to resolve quickly and easily consumer claims arising from the latest court rulings. Main features of the extrajudicial procedure in Spain […]

Donation of the usufruct in Spain

How many times have we heard of the unfairness of the Inheritance and Donations Tax (ISD) in force in the autonomous community of Andalusia, whilst in other communities, such as Madrid or Valencia, hardly any tax is paid. We personally hear this so often, and there a reason for it. This injustice exists amongst the […]

Your company in Spain is a small and medium sized company?

According to a recent ruling of the Spanish Supreme Court (June 21, 2013), for a company to be considered the category of small or medium and small-sized enterprise (Spanish PYME), and to benefit from the existing incentives in the Spanish Corporate Tax (reduced tax rates and deductions), it is required that the company exercises a […]

Claim of the healthcare tax in spain

On February 27th of 2014, the Judgment of the European Court of Justice was published in the Case C-82/12, in response to a preliminary ruling filed by the Superior Court of Justice of Catalonia, on the grounds of the legality of the so-called sanitary tax or IVMDH. The Judgment dictates that the IVMDH is an […]