Real Estate – Ortiz Abogados

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. ...

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 ...

February 27, 2020

Wealth tax for non-residents who indirectly own assets in Spain

Spanish Wealth Tax (WT) taxes individuals’ net worth, i.e. assets directly owned by them minus charges and encumbrances which might diminish its value. Non-tax-residents in Spain are only taxed with WT on assets held in Spain. In this case (binding ...

June 4, 2019

Can a property be sold twice to different buyers?

A recent Supreme Court ruling dated 28 May 2019, analyses a case in which a same property is sold to two different buyers and it declares once more the importance of registering your property at the Land Registry. In the ...

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 ...

‘Real Estate’

Sale of real estate companies: recent tax rulings

Taxation upon contributing mortgaged property to a company

Wealth tax for non-residents who indirectly own assets in Spain

Can a property be sold twice to different buyers?

Taxation on transfers made between co-owners

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