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Browsing Archives

2019

Wealth Tax in Spain for non-European tax residents

Binding tax consultation ref. V0676-19 examines a case where a Mexican tax resident owns several properties in Madrid and its possible wealth tax taxation. Any individual – non Spanish tax resident – is taxed on assets it may own in ...
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Recent rulings on expats’ taxation

Property owners who receive rents and are tax expats will not disqualify as an expat Non-tax resident wishes to become a tax expat in Spain under the rules set out in the Spanish Income Tax Law, with the singularity that ...
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Taxation on payments made to a company’s director

A 23 April 2019 binding Tax consultation has clarified what retention rate must be applied to remunerations paid by a company to its director or board members when such company is part of a holding group. Salaries and payments received ...
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Taxation on transfers made between co-owners

The Supreme Court on rulings dated as of 14, 20 and 26 March 2019 has clarified how transfers made between co-owners of real estate should be taxed, under the assumption that they are formalised before a Notary Public. In such ...
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New regulations on rental agreements as of March 6th

The 7/2019 Royal Decree amends, among others, the Law on Urban Rentals. The most significant changes are the following: The minimum term of a contract has been extended fromthree to five years for individuals and seven for companies; consequently, if ...
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