WEALTH TAX [IP] AND LARGE FORTUNE SOLIDARITY TAX [ISGF] and the NON-RESIDENTS WITH REAL ESTATE PROPERTY IN SPAIN

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 [...]

By |November 22nd, 2022|Front, Tax law|0 Comments

Tourist rentals – what does the preliminary draft law say?

Primary and brief practical approach to the civil law aspects (Preliminary draft law amending the 8/2012 Law, of July 19, relating to tourism in the Balearic Islands, concerning the marketing of tourist accommodation)   0.- IS IT APPLICABLE NOW? No. It is only a preliminary draft that must be approved by the Governing Council and [...]

By |December 16th, 2016|Civil law, Commercial law, Property law|0 Comments