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Stay informed on the latest news in the tax, accounting and legal fields
The purpose of this guide is to provide an introduction to the basic and most common Spanish taxes that a non-resident (read this article to find out when it is considered a non-resident person in Spain) may face. This guide is in no way a substitute for professional advice, as a thorough investigation of the various personal circumstances is required to give the best and...
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Homeowners must give their tenants four months’ notice, not 30 days’ notice, that the tenancy will not be renewed. If homeowners fail to do so, they run the risk of the tenant being able to renew the lease for up to three years. Homeowners must give the tenant four months’ notice, rather than the current 30 days’ notice, of non-renewal of the lease at the...
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On 26 May, the Tripartite Labour Monitoring Commission approved the V Social Agreement for the Defence of Employment (V ASDE), which extends until 30 September a series of measures that have provided essential support to the economy since 1 October 2020, given the need to maintain them in order to adequately guarantee a sustainable and inclusive recovery. The extension of the force majeure ERTEs for...
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EU Regulation 650/2012 of 4 July 2012, which regulates inheritance by death, is applicable to most of the countries of the European Union. This is a major step forward for European citizens, making it possible to choose the law applicable to the succession of a person, and not applying the previous rigid criterion of the nationality of the deceased, which caused headaches for those who...
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Real Estate Tax and vacant housing Future changes
Negotiations continue on the future housing law, which does not yet have a clear and definitive design. The parties in charge of the government are assessing the issue of empty homes and the levy to promote their release to the market, but they are far from being in full agreement on the limitation of rents. A new levy on empty flats has been agreed and...
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Información y novedades sobre el impuesto de sucesiones y donaciones para ciudadanos no residentes
It is becoming increasingly common for donations and inheritances for which tax is payable in Spain to involve a person who is not resident in our country. In other words, when a parent resident in Spain dies, with a son or daughter living abroad, or when a foreigner resident in Spain is the heir of a relative resident abroad. Settlement of inheritance tax for non-resident...
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