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DURATION OF THE RENTALS The minimum duration of the rentals changes from 5 to 3 years, although an inferior term is agreed. Once the 3 years have elapsed, the unspoken extension will be of 1 [...]
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 [...]
A new judgment from the Supreme Court on May the 9th opens the door for proceedings against those banks which have granted mortgage loans with minimum interest rates (so called “clausula suelo”) imposed. [...]
On June the 1st the law RD 235/2013 from the 5th of April becomes effective which approves the basic procedure regarding the certification of the energy efficiency of buildings. This law forces to deliver a [...]
DMS-CONSULTING, through its founding- member Mr. Miquel A. Mas i Colom, will participate in the upcoming conference of ILAS (International Legal Accounting Solutions) to be held on 23 and 24 May in Berlin. DMS-CONSULTING co- [...]
On the 13th of April, the royal law RD 235/2013, passed on April the 5th, was published. This law specifies the fundamental procedure regarding the certification of energy efficiency and establishes the obligation to provide [...]
DMS Consulting reports Spain before the European Commission for attacking the free movement of people and goods
The legislation in question by DMS Consulting obliges the resident taxpayers in Spain to present Informative Statements over assets and rights abroad (Application 720), an obligation in addition to the duty of paying tax on [...]
The Touristic Law 8/2012, of the Balearic Islands, plans the possibility of touristic marketing of housing, normally destined for residential use, even though in quite restrictive terms. Its regulation is basically found in the Articles [...]
NEW IMPORTANT OBLIGATION OF THE RESIDENTS IN SPAIN: TO INFORM ABOUT ALL KINDS OF ASSETS AND RIGHTS THEY HAVE ABROAD.
An obligation for 2012, with serious consequences if not carried out. Any person, residing in Spain, who is a titleholder of assets and rights located abroad (bank accounts, values, real estate, insurance, etc.) must give [...]
Selling properties or any other goods, having a pendant debt can be a crime, which might imply prison for up to 4 years. Therefore, one must be careful. However, selling properties or other goods before [...]