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

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

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

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

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

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