OAlawfirm – Ortiz Abogados

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 ...

November 10, 2022

Sale of property following an inheritance tax reduction for family businesses.

Directorate General of Taxes (DGT). Binding Consultation V1236-22, of 31 May 2022. The case in hand analyses a case in which the deceased dies intestate with an economic activity of renting property with 26 properties assigned to the business. The ...

October 17, 2022

The tax value and the sales value are independent for personal income tax purposes

Consultation V1607-22, of 4 July 2022 Following the sale of a property, the question arises as to whether the value to be considered for the purposes of calculating the capital gain is the transfer value or the tax value (valor ...

September 30, 2022

The tax base for the “plusvalia” tax in the case of a property developer

The Directorate General of Taxes (DGT) in its Consultation V0983-22 of 4 May 2022 analyses various questions regarding the calculation of the taxable amount of the municipal capital gain after the purchase of land by a real estate developer, subsequent ...

September 15, 2022

Tax residence change to Gibraltar

The Directorate General of Taxes (DGT) in its Consultation V1310-22, dated 9 June 2022 decides whether a Spanish national who transfers his residence to Gibraltar maintains his tax residency in Spain. The case arises where a Spanish national intends to ...

Author Archive

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

Sale of property following an inheritance tax reduction for family businesses.

The tax value and the sales value are independent for personal income tax purposes

The tax base for the “plusvalia” tax in the case of a property developer

Tax residence change to Gibraltar

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