The determining factor regarding what kind of Income Tax a natural o legal person pays in Spain is residence. Residents pay regular Income Tax (IRPF) or Corporation Tax (IS), and non-residents, both natural and legal persons, must pay Non-resident Income Tax (IRNR). Who is a resident? The first question to answer is who is considered […]

Finally, a much needed change to Inheritance Tax in Andalucia has arrived and will be coming into effect on the 1st January 2017. With Andalucia being one of the poorest regions of Spain it was becoming increasingly difficult to justify it being the region with the highest level of Inheritance Tax, forcing many inheritors to renounce […]

The negative effects of the financial crisis on Spanish society are well known, with the high number of bank repossessions being the most widely publicised side-effect. Whilst this has created a social problem, it has also given way to a huge opportunity for property buyers and investors in Spain thanks to the incredibly low prices […]

As you may already be aware, Spain’s Law of Urban Rentals (Ley de Arrendamientos Urbanos) was reformed in June 2013. Included in that reform was a key decision to transfer from the central government, to the autonomous regions of Spain, the responsibility of regulating holiday rentals agreements (holiday rentals are considered to be those which […]

As we all know, citizens of EU and EEA member states are allowed free movement throughout the Spanish territory. This is in theory. In reality, since 11th July 2012, the conditions for residence in Spain for more than 3 months have become much stricter.

Whether you are selling or buying property in Spain certain requirements must be met and procedures followed to ensure the purchase complies with Spanish Law and regulations.