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This type of contract is not provided for in the Civil Code, but is recognised for registration purposes in Article 14 of the Mortgage Ordinance. It is a contract that precedes the sale and prepares the conditions for the sale. It is a legal creation that establishes that it is a completed purchase and sale and that the expression of will by the opting party...
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They account for 18.6 % of all transactions, which corresponds to the period 2012-2019. The British lead the way with a share of almost 12 % of foreign transactions. The Spanish real estate market continues to leave behind the lull caused by Covid-19 and is returning to the traditional figures of the years before the health and economic crisis. Foreign buyers are playing an important...
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The deadline for applications has opened for the Kit Digital programme, a public financial aid programme financed by the Next Generation EU funds aimed at the self-employed and small business in Spain, which will contribute to the adoption of technological solutions for their digitisation. This first call, aimed at the segment of Spanish companies with between 10 and 49 employees, has a budget of 500...
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Last December, the Council of Ministers approved the draft Statups Law, which is expected to be definitively approved by the summer of 2022, with the aim of attracting talent and investment and supporting fast-growing, technology-based companies, thus placing Spain on a par with leading countries such as Germany, France and Estonia. The aim is to regulate and make more flexible all the activities that start-ups...
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This article is part of our guide Inheritance in Spain with a non-resident, expat or foreigner. The deadlines for filing the tax are detailed below. For inheritances, there is a deadline of 6 months from the death or declaration of death of the owner. An extension of 6 months can be requested within 5 months of the death. If the extension is granted, late payment...
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This article is part of our guide Inheritance in Spain with a non-resident, expat or foreigner. When what is transferred by donation or inheritance is a company, this operation is also subject to Inheritance and Gift Tax. However, in order to encourage the continuity of such a company, different incentives have been foreseen that reduce the compulsory taxation on condition of maintaining the business activity....
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