OAlawfirm – Ortiz Abogados

January 24, 2024

Taxation on the gift of money to a non-resident following the sale of a property

The applicant, who is resident for tax purposes in Canada, asks what rules apply to a gift from his parents of the proceeds from the sale of a property located in the region of Castilla y León. The Directorate General ...

December 8, 2023

Receipts for expenses abroad do not prove residence as they lack nominal identification

In the case under analysis, the taxpayer had declared his income as non-resident, although the administration determined that he was resident in Spain. The taxpayer did not present a certificate of residence from the country where he worked, arguing that ...

November 3, 2023

The transfer by inheritance or gift between non-residents of shares in a foreign company owning a property in Spain is not subject to inheritance or gift tax

A case was raised in which a German resident would receive by inheritance or gift from his father, also resident in Germany, the shares in a German company of the type “GmbH & Co. KG” in which the father is ...

October 31, 2023

The cancellation of a power of attorney recorded in the Companies Registry is effective since it has is published in the Official Gazette of the Companies Registry

Resolution of the Directorate-General for Legal Certainty and Public Trust of 26 July 2023 The registration in the Land Registry of a deed of sale of a property is denied on the grounds that the power of attorney of the ...

July 27, 2023

The Constitutional Court rules that the principle of economic capacity does not impose on the legislator the obligation to take inflation into account in order to calculate capital gains tax

The Constitutional Court, on 7 June 2023, has dismissed the constitutional challenge raised by the Administrative Litigation Chamber of the High Court of Justice of Andalusia, Ceuta, and Melilla, located in Malaga, regarding paragraph 21 of the first article of ...

June 23, 2023

Recent rulings regarding tax residency in Spain

The validity of residence certificates issued by other tax authorities for the purposes of a DTT. In a Supreme Court ruling dated 12 June 2023, the Supreme Court carried out an exhaustive analysis of the validity of tax residence certificates ...

May 29, 2023

Main aspects of the new Housing Law

The new Law 12/2023, of 24 May, on the right to housing, introduces certain new features which are described below: 1. Large landlords Article 3.k) of the law defines “large landlord” as “an individual or legal entity that owns more ...

February 22, 2023

Taxation of an employee resident in Portugal who works remotely for a Spanish company

The Directorate General of Taxes (DGT) in its Consultation V2440-22, dated 25 November 2022 clarifies how a Spanish person who is a tax resident in Portugal and who has been working for a Portuguese company until April 2020 is taxed. ...

January 31, 2023

Recent tax rulings in regards to the sale of properties

Exemption for reinvestment in main residence when the bare ownership is held The Supreme Court in its ruling of 12 December 2022 addresses the taxation of capital gains in personal income tax after the sale of a property in which ...

December 1, 2022

Termination of co-ownership: recent judgments

Personal income taxation The Supreme Court in its ruling of 10 October 2022 clarifies how the termination of a co-ownership is taxed for personal income tax purposes when the value of the property is updated. The Personal Income Tax Law ...

Author Archive

Taxation on the gift of money to a non-resident following the sale of a property

Receipts for expenses abroad do not prove residence as they lack nominal identification

The transfer by inheritance or gift between non-residents of shares in a foreign company owning a property in Spain is not subject to inheritance or gift tax

The cancellation of a power of attorney recorded in the Companies Registry is effective since it has is published in the Official Gazette of the Companies Registry

The Constitutional Court rules that the principle of economic capacity does not impose on the legislator the obligation to take inflation into account in order to calculate capital gains tax

Recent rulings regarding tax residency in Spain

Main aspects of the new Housing Law

Taxation of an employee resident in Portugal who works remotely for a Spanish company

Recent tax rulings in regards to the sale of properties

Termination of co-ownership: recent judgments

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