One of the most common confusions in family proceedings in Spanish law is between the concepts of “PATRIA POTESTAD” (parental authority) and “GUARDA Y CUSTODIA” (guardianship and custody) of minor children. Parental authority is the right and duty of parents in relation to their children. The Spanish Civil Code establishes that it shall be exercised [...]
1. CURRENT TAXATION OF NON-RESIDENTS WITH ASSETS IN SPAIN 1.1. NON-RESIDENTS OF COUNTRIES WITHOUT DOUBLE TAXATION AGREEMENT [DTA, hereinafter, Spanish initials: CDI] WITH SPAIN OR WITH CDI WHICH DOES NOT INCLUDE THE WEALTH TAX [IP] Real Estate appraisal Deduction of charges or debts in relation to the properties Applicable legislation and minimum exemption Special tax [...]
1 – Do the Balearic Islands have its own civil law? The Spanish Civil Code (Código Civil) is not applicable in all its parts to the entire territory of Spain. Rather, in certain areas and since ages, different civil law systems apply side by side (that of the Balearic Islands, Aragon, Catalonia, the Basque Country, [...]
Right of purchase from the neigbourhg of the land of the neigoburgt after the sold of it for properties on rural land in the Balearic Islands. (Balearic Islands’ Supreme Court Ruling // Agricultural Law 3/2019 of January, 31st) The Balearic Agriculture Law 3/2019 from 31 January provides for a right of repurchase that is likely [...]
Dangers of aligning information about a property in the Cadastral and Land Registers In a recent case, my client learned from a friend that his small garden shed was for sale on a real estate agency’s page on the internet. His neighbour had made the graphic coordination of the plot in the cadastral register and [...]
The purpose of this post is to encourage the presentation of complaints before the European Commission against the brutal and unjustified tax discrimination suffered by residents (Spanish or foreign) in non-EU countries with real estate properties leased in Spain. Said parties are obliged to pay Non-Resident Income Tax (IRNR) in Spain on the full amount [...]
The Royal Decree Law No. 11/2018 has recently reformed Law 10/2018 of 28 April on the Prevention of Money Laundering and the Financing of Terrorism. An additional provision now requires all-natural persons and legal entities to register in the commercial register in case they provide one or more of the following services (as provided for [...]
