Transfer tax – Ortiz Abogados

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 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 ...

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 ...

May 25, 2018

Higher Transfer Tax upon Property Purchase

The Supreme Court in a recent ruling dated 23 May 2018, has determined that property valuations for Transfer Tax purposes can not be calculated by simply applying a multiplier to its Cadastral value, shifting the burden of proof to the ...

‘Transfer tax’

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

Taxation upon contributing mortgaged property to a company

Taxation on transfers made between co-owners

Higher Transfer Tax upon Property Purchase

WORKING HOURS

CONTACT

ADDRESS

RECENT POSTS