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Browsing Tag

‘Real Estate’

  • 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 ...
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  • June 8, 2022

Sale of real estate companies: recent tax rulings

Taxation on the sale of companies with real estate as current assets On 29 March 2022, the Central Economic-Administrative Court ruled on the taxation of a sale of shares in a company with real estate accounted for as current assets. ...
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  • September 24, 2020

Taxation upon contributing mortgaged property to a company

Several appeals ref. (3205/2017, 6263/2017 y 5194/2017) have been ruled recently by the Supreme court in relation to how must a contribution of mortgaged properties to a Spanish company be taxed when the latter takes over the mortgagor’s obligations. The ...
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  • March 28, 2019

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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