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REEMBURSEMENT OF INHERITANCE AND GIFT TAXES PAID IN SPAIN BY NON-RESIDENTS
- NO WIN NO FEES - The European High Court has rueld in his seminal judgement of 03/09/2015 that the current Spanish legislation on the taxation of inheritances and donations is not compliant to European [...]
ARE THE REAL ESTATE AGENCIES OBLIGED TO ADVERTISE THE ENERGY PERFORMANCE CERTIFICATE?
Can a real estate agency offer or advertise a property for sale or rent (for longer than 4 months) without having the energy performance certificate? Article 12.2. makes it clear that the energy label “will be [...]
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 [...]
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 [...]
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 [...]
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 [...]
SHALL I PAY CHILD ALIMONY IN CASE OF JOINT CUSTODY?
WHAT DOES CHILD ALIMONY MEAN? ONLY FOOD? Child alimony, which is regulated in Article 142 from the Civil Code, is the quantity, which both parents should pay in order to cover the expenses created [...]
An approach to the economic, social and political situation of the Balearic Islands and Spain
0.- INTRODUCTION Good Morning and welcome to Majorca. I’m Miquel A. Mas one of the cofounders and lawyer of the firm DMS-Consulting. I’m very grateful to have the opportunity to host all of you here [...]
THE NEW, REVOLUTIONARY INHERITANCE REGULATION OF THE EUROPEAN UNION
Given the special social peculiarity of the Balearic islands, our firm has been a pioneer in the introduction and study of Regulation 650/2012 of the European Union in our country, as according to us, it [...]
DMS CONSULTING will host the next INTERNATIONAL CONFERENCE of ILAS which will take place the 17th and 18th of October at the headquarters of the Association of Architects in Palma.
ILAS (International Legal Assistance Accounting Solutions) is an European network of law firms, tax advisers and economists in the most important European cities: London, Berlin, Düsseldorf, Amsterdam, Milan, Rome ... With the stated aim of [...]