About Alejandro del Campo Zafra

La información y el asesoramiento jurídico ofrecido en la sección Blog es orientativo y no vinculante. Si necesita realizar una consulta jurídica cualificada, debe dirigirse siempre a un profesional debidamente calificado. Si lo desea, puede contactar con nosotros en info@consultingdms.com ---------- The information and legal counsel offered in the Blog section is just guiding and not binding. If you need to make a qualified legal inquiry, you must always address to a professional duly authorized. If you wish, you may contact us at info@consultingdms.com ---------- La informació i l'assessorament jurídic ofert a la secció Blog és orientatiu i no vinculant. Si necessita realitzar una consulta jurídica qualificada, ha de dirigir-se sempre a un professional degudament qualificat. Si ho desitja, pot contactar amb nosaltres a info@consultingdms.com

SPANISH LAWMAKERS GET ANOTHER THRASHING FROM THE SUPREME COURT FOR VIOLATING EU LAW, BY DISCRIMINATING NON-EU NATIONALS IN TRANSFER TAX

RULING No. 242/2018 OF 19/2/2018 HAS IMPORTANT CONSEQUENCES FOR TRANSFER AND GIFT TAX … AND FOR FORM 720! The Court of Justice of the European Union Ruling of 3/9/2014, Case C-127/12, ruled against Spain because the regulations of the Transfer and Gift Tax in force until then did not allow the application, in inheritance and [...]

Will there be Property Tax in 2018? YO-YO taxes

We have started 2018 without Property Tax in Spain, as there is a full tax relief. We do have to pay the Tax for 2017 (tax returns can be filed till the end of June 2018) because Royal Decree-Act 3/2016, of 2 December (Official State Gazette, BOE, of 3/12/2016), eliminated that tax relief for 2017, [...]

By |January 12th, 2018|Tax law|0 Comments

FISCAL ADVANTAGES IN THE PURCHASE OF REAL ESTATE IN SPAIN BY NON-RESIDENTS WITH BANK FINANCING

Now, for most of the persons who plans to acquire real estate in Spain, being non-resident in this country, the most convenient and simple way is to purchase as individuals and not through Spanish or foreign companies. In this way, in case of sale, will pay for the non-resident Income Tax to 19% on the possible equity gain, compared to 25% that [...]

By |September 29th, 2015|Featured, Front, Tax law|0 Comments

TAXES PAYABLE IN SPAIN BY NON-RESIDENTS WITH PROPERTY FOR THEIR OWN USE AND/OR RENTED

TAXES PAYABLE IN SPAIN BY NON-RESIDENTS WITH PROPERTY FOR THEIR OWN USE AND/OR RENTED In addition to the annual REAL ESTATE TAX to be paid to the relevant City Hall, the non-residents who are owners of real estate in Spain must be very attentive to two other taxes to pay to the State Treasury: - Income Tax - Wealth Tax INCOME TAX PROPERTY EXCLUSIVELY FOR [...]

By |September 29th, 2015|Featured, Front, Tax law|0 Comments

WE NOW KNOW HOW THE GOVERNMENT PLANS TO AVOID DISCRIMINATION ON NON-RESIDENT INHERITANCE TAX, IN COMPLIANCE WITH ECJ JUDGMENT DATED 03/09/2014

The judgment of the Tribunal of Justice of the European Union on the 3rd September declared that the Spanish regulation on Inheritance and Gift Tax is contrary to community Law, since it allows that on inheritance and gifts with non-residents, the tax payable be very much higher than that paid by residents, which is in [...]

By |October 9th, 2014|Featured, Property law, Tax law|0 Comments

What will happen to the Inheritance and Gift Tax in Spain after the sentence of the European Court of Justice from the 3/9/2014?

The European Court of Justice´s decision from the 3/9/2014 (case C-127/12) is very important for various reasons: - As it ends with the discrimination of the non-residents, where they were paying more Inheritance and Gift Tax in Spain, than the residents, - As it may also affect inheritances and donations with third countries (and not [...]

By |September 29th, 2014|Featured, Tax law|0 Comments

THE HIGHS AND LOWS OF THE TAX REFORM OF 2015

The Spanish Government is in the process of finalizing an important tax reform, which will mostly enter into force in 2015. The laws, together with their final modifications, will be published in the end of 2014, but the Government has already presented its intentions with draft projects presented in the end of June. Even though [...]

By |August 1st, 2014|Tax law|0 Comments

ANNUAL STATEMENT 720 (Declaration of assets abroad) in 2013 TO DECLARE OR NOT TO DECLARE? That is the question We continue fighting in Brussells to end with this obligation

The persons and organizations residents in Spain in 2013, who have some kind of connection to assets and rights, situated outisde of Spain have again a very important appointment with the Spanish Treasury Department. SInce the 1st of January until the 31st of March 2014 must be submitted the Annual Statement 720, corresponding to the [...]

By |January 29th, 2014|Featured, Tax law|0 Comments

Newspaper article publicized in Spain’s most important newspaper for economic and financial issues “Expansion” about the demand presented by our fiscal advisor Alejandro del Campo before the European Commission against the obligation for residents in Spain to inform about all their worldwide assets. We hope that with this demand Spain will be forced to abolish [...]

By |July 16th, 2013|Featured, Tax law|0 Comments

INHERITANCE TAX AND DONATIONS in Spain Non-residents.

At the present time there are two serious problems regarding Inheritance and Donations with regard to non-residents, with reference to payments to be made in Spain on Inheritance and Donations Tax: 1.- DISCRIMINATION (non-residents pay much more than residents). 2.- DOUBLE TAXATION (on occasions this tax must be paid in two countries on the same [...]

By |June 21st, 2013|Uncategorized|0 Comments

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