4/12/2020 In Spain, the Spanish civil code doesn’t apply in all autonomous regions. There are certain regions that have their own regional legislation. These are Aragon, Catalonia, the Balearic Islands, Galicia, Navarra, the Basque Country and partially Valencia and Fuero de Baylío (Extremadura). In our case we’re going to focus on the peculiarities regarding inheritances in Catalonia, where the … Read more
04/12/2020 Many EU-citizens don’t know that, in order to receive an inheritance in Spain, you need to sign a public deed before a Spanish notary. One of the various reasons that a formal acceptance is required in Spain is the existence of inheritance tax. Therefore, the heirs choose to accept or reject an inheritance. If they accept, they are … Read more
8 April 2020 Companies and self-employed people are the engine of our economy and society. In these times of uncertainty in which the income from their activity is being affected, they can take advantage of contingency measures approved by the Government (R.D. 463/2020 of 14th March) and second chance mechanisms, which can save the bad … Read more
03/01/2013 Until now, the citizenship was given by a “naturalization letter” (carta de naturaleza), which means, by the government resolution, if a number of requests were fulfilled, and with the obligation to renounce the former citizenship (except of those who were born in Latin American countries, Andorra, the Philippines, Guinea Equatorial or Portugal). Now the … Read more
09/03/2011 We are sometimes faced with situations where we have a shared heritage with others for various reasons, for example, because of buying in common and undivided, because they inherited a property in common with others, because they were married under the matrimonial property regime and purchased goods during the marriage. Various procedural laws and … Read more
05/04/2012 The measures taken include: Objective causes dismissal The existence of objective causes to extinguish the employment relationship will be considered in case of concurrence of a persistent decline in the level of income or sales of the company for at least 3 consecutive months. This fact will give right to an indemnity of 20 days of … Read more
The Sentence of September 3rd 2014 of the Court of Justice of the European Union, issued in case C-27/2012, forces at least the Spanish nation to apply the same rate of the Inheritance and Donation Tax to the residents as to the no residents. This decision is the final step of a long process that … Read more
17/07/2015 It has been changed recently the general (from the State)basis of the Income Tax for physical persons residents in Spain, by means of the RD 9/2015 of 10/10. The following examples include the needed tax adaptations for residents in Catalonia TAXATION FOR RESIDENTS IN SPAIN INCOMES DUE TO ECONOMIC ACTIVITIES, PROFESSIONALS, INCOMES FROM PROPERTIES, … Read more
22/09/15 Is it possible to buy a house in Spain from home? From October 15th, it will be possible. We are not talking about buying through professionals with Notary powers or agents, but through the new website of electronic auctions that will come into force on that date, according to Law 19/2015 of last July … Read more
Report of the coastal area of Empuriabrava de Castelló d’Empúries (COSTA BRAVA – CATALONIA – SPAIN) on the 16/08/2016: As you surely remember many moorings of Empuriabrava could have been recognized as private property by the law 2/2013, as made clear by the Constitutional Court in different aspects. Nevertheless, the mooring owners cannot register their property … Read more
The recognition of foreign judgements is under the scope of international law. The sources of International Private Law work in a hierarchical way. Therefore, they follow a pyramidal order where the Institutional Law of the European Union is the one that must be applied first. In the case of a conflict where one of the … Read more
In some cases, a person may be a habitual resident in one EU member state to which he isn’t a citizen. Also, he might have property in various member states. When a person in this situation passes away, complications may arise when validating the will or the succession. These types of succession are known as … Read more
This duty to inform refers to the fiscal year of 2017 and ends on the 02/04/2018 This duty concerns all owners of goods in foreign countries, originating from inheritances, to residents´ associations, either if you own 100% or only a part together with third-parties. The information that must be supplied is: Bank accounts, holders and … Read more