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Divide the receipt of IBI between joint holders

If several people are joint owners, that is, they co-owners of a certain property, the law establishing the taxable event, states all of them as […]

(NIE) Identification Number of Foreigners

Any foreigner wishing to carry out activities in Spain, either for social, professional or economic interests, must have, for identification purposes, a personal, unique and […]

Electronic Certificates for Companies

The Electronic Certificates of legal entities are those used to link the subscribers’ to a digital signing system, as to a series of verification data […]

Registration of Tourism Properties

From May 11th, 2016, those properties that are located in residential land and are to be rented for short periods (days, weeks or months) and […]

Marbellas PGOU revision declared Void

The revision of land-use planning (PGOU) of Marbella 2010, passed on the orders of Ministry of Housing of the Junta de Andalucía of 25th February and 7th May the same year, has been declared void with three judgments of the Supreme Court.

Retention of 3% of the value of the sale of a property of a Non Resident

Recently the obligation of withholding a 3% of the value of the sale of a property has been introduced, in the event the owner of the selling property is a nonresident.

Flat Rate at Social Security

Something that previously we just saw on telephones, now comes to Social Security. The flat rate. For those who are not really aware of what this consists of, please keep on reading to find out more about it.

Changes in the requirements for the acquisition of the Spanish nationality by residence

From October 15th, 2015 certain amendments have been introduced in the process to be followed and the requirements for the acquisition of the Spanish nationality by residence.

Local Capital Gains

We commonly know the strict concept of capital gains as the Tax Increase in Value of Urban Land; yet, by this means it is just another direct tax, within instant, municipal accrual and voluntary establishment by town halls, who are entirely responsible for the management of this issue.

Business opening License

If you are considering the possibility of opening a local business, you should take into account the importance of an Opening License for that establishment.