ARTICLES

Law 12/2023, of May 24, for the right to housing (Ley para el Derecho de acceso a la Vivienda). Click here to see the law . I.- GENERAL ASPECTS The Law for the Right to Housing entered into force on May 26, 2023 after being published in the Official State Gazette (BOE). Despite the criticism…

 Law 12/2023, of May 24, para el derecho de la Vivienda . Click here to see the law  This law introduces, among other things, a fundamental advance in the protection of the rights of buyers and tenants of residential housing against builders and property owners. The law declares the provision of transparency in the process…

Can you build residential homes on rustic land in Andalusia? The answer is yes. Andalusian legislation allows the construction of residential homes on rustic land, and it does so through the figure called “extraordinary actions on rustic land”. This regulation is based on Decree 550/2022, of November 29, which approves the General Regulation of Law…

HOW TO SETTING UP A BED AND BREAKFAST IN ANDALUSIA There is a wide confusion around what a Bed and Breakfast (B&B) is, its concept, its regulation, its taxation, and its treatment. 1.- CONCEPT – WHAT IS A BED AND BREAKFAST (B&B) It is a concept that has its origin outside of Spain. Historically it…

In the Netherlands, it is very common for the partners and directors of Dutch companies to withdraw the money that belongs to the company to use it for private purposes. In the case at hand, as experts in real estate law, we find that investor clients of Dutch nationality use the funds of their company…

  In 2020, Andalucia gov converted the “Certificate of Habitation ” (Cédula de Habitabilidad) to the “License of First of Occupation” (Licencia de Primera Ocupación), and it was only requested to new buildings. This procedure and its implications is exactly the same as per other regions of Spain as Valencia region. (read our Article for…

 For the correct identification of the Spanish taxes derived from the purchase of a plot or land intended for construction, several factors must be taken into account: Tax status of the seller Tax status of the buyer Nature or urban classification of the land or plot Nature or urban classification of the construction NATURE OF…

L’impôt sur les constructions, installations et travaux (ICIO) est un impôt indirect, communal, volontaire d’établissement et de gestion exclusivement attribué à la commune qui l’institue.  Événement imposable Le fait générateur de l’ICIO est constitué par la réalisation, sur le territoire communal, de toute construction, installation ou ouvrage pour lequel l’obtention d’ un permis de travaux…

The tax on constructions, installations and works (ICIO) is an indirect, municipal, voluntary establishment and management tax exclusively attributed to the municipality that establishes it.  Taxable event The taxable event of the ICIO is constituted by the realization, within the municipal term, of any construction, installation or work for which the obtaining of a works…

ASPECTS TO TAKE INTO ACCOUNT WHEN BUYING A PROPERTY IN SPAIN MILITARY AUTHORISATION According to Law 8/1975, and the RD 689/1978  that develops it, for acquisitions of properties Inter vivos and mortis causa by national citizens of States that do not belong to the European Union (included in the Schengen Area),there is a requirement to…

NOMAD DIGITAL WORKERS LAW DECEMBER 2022 – NEW SPANISH “BECKHAM LAW” The Spanish system aimed at attracting foreign talent is widely known, through a special tax regime for workers posted to Spanish territory, better known as the Beckham Law (LIRPF art.93). This system results in those displaced to Spain being able to “opt” to be…

Taxable event Be the owner of goods and rights in Spain of economic content before December 31  of each year. Taxable Only natural persons. Legal persons (companies, societies, etc.) are not taxed by this tax The following: In general, natural persons who have their habitual residence in Spanish territory are taxed by personal obligation, who…

Spanish regulations establish that, in order for a construction to have access to the property registry, notaries must require that the building license be provided, and all the construction documentation, including the final work certificate, etc. This is what Royal Legislative Decree Seven/2015 of October 30 says (consolidated text of the land law) However, what…

Conflict resolution The phenomenon of tourist homes within the communities of owners is one of the most controversial issues that have arisen in this matter. Renting a house for tourist purposes is not, in itself, a bothersome activity, but in practice it often generates problems of coexistence with neighbors, for example, due to the intensive…

Can my neighbors prohibit tourist rent? Developing tourist rent in a block of apartments, o in an urbanization may disturb the pacific use of your neighbors and residents of the urbanization. In order to protect this situation, Spanish laws have created a law which establishes that the use of the tourist rent at the urbanization…

ESSENTIAL INFORMATION TO DEVELOP THE PROFFESSION OF REAL ESTATE AGENT IN THE VALENCIA REGION – DECREE 98/2022  A new regulation has emerged in the Valencian Region/Comunidad (including Alicante, Castellón and Valencia province) that will really mean a “before and after” in the exercise of the activity of intermediary, or mediation agent in real estate transactions…

Renting your property for tourist activity in Andalucia (Malaga, Seville. Cadiz. Granada, etc.)  involves a  determinate process. First: What is a «tourist rent activity»? : This is the activity where houses and apartments are rented  and offered for holidays (and not for permanent residence)  using online platforms as Airbnb, Homeaway, Booking, etc. It’s a property…

RETURNS ON REAL ESTATE CAPITAL 1 . What is considered “earnings on real estate capital” ? Income from real estate capital is considered to be derived from the leasing of rural and urban properties, as well as income derived from the constitution or transfer of rights or power of use or enjoyment of rural or urban properties.…

Real estate yields in personal income tax. What are RETURNS ON REAL ESTATE CAPITAL ( Art. 22.1 Income Tax Law). Those derived from the lease or from the constitution or transfer of rights or powers of use or enjoyment over rural and urban real estate or real rights that fall on them, whose ownership corresponds,…

Many clients ask us, do I have to create a company in Spain to rent my property in Spain, or may I do it as Phisical/individuals? In response we have to say that it is NOT necessary to create a company in Spain to rent your home. You can do this in many ways: –…

ANDALUSIA CAVES.- A NEW SECTOR OF TOURISM DEVELOPMENT Law to Promote the Sustainability of the Territory of Andalusia (LISTA), of December 1, 2021, establishes a new and revolutionary system by which the cave houses of Andalusia will be recognized as “house”, and they will be allowed to have all the privileges and benefits as a…

THE USE OF THE USUFRCUT TO REDUCE SPANISH INHERITANCE TAX It is very common to find ourselves in situations where it is advisable to study various financial possibilities in order to find the best tax formula when purchasing real estate. On many occasions we find that many of our clients ask us about the best…