Malaga Solicitors

Spain's leading law firm for conveyancing, probate, litigation, breach of contract, family & matrimonial law and Spanish inheritance tax.

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news

 

Vat on new builds reduced from 8% to 4%
Spanish Government finally reacts to construction crisis

   
  Spanish housing minister appeals to British buyers to return
Reforms promised to property and banking law
   
  Gloomy report on Spanish property market
No recovery until 2016
   
  Repossession cases on the increase
Repossession cases heard by Marbella
   
  El Archivo de Antequera aumenta sus fondos
La familia Ramos deposita documentos relacionados con los 140 años de actividad de su despacho de abogados
   

 

Foreign exchange
Latest mid-market GBP to EUR
 
  Bank of Spain proposes doubling provisions for repossessed properties
Proposed changes will drive property prices down
 
  Latest financial scandal
Landsbanki mis-selling of equity release schemes
 
  Bogus Law Firms
Fraudulent emails and website cloning

guides
  Guide to Spanish probate
Probate in Spain and inheritance law
 
  Contesting a Spanish will
Contentious probate & Disputed wills
 

 

Applying for Spanish NIE number
NIE application form in English
 
  Guide to drawing up last will and testament
Use of non Spanish wills in Spain
 
  Deed of dissolution of joint property ownership
Re-arranging assets following divorce or separation
 
  Divorce or legal separation in Spain
Guide to Spanish divorce or separation
 
  Guide to buying property in Spain
Legal guide on purchasing property in Spain
 
  Taxation of Pension Income in Spain
Spain - a favourable tax environment

published articles
  Bank and insurance guarantees
Enforcing a claim under bank or insurance guarantees
 
  Buy with confidence
Avoid the pitfalls
 
  Executing a power of attorney
Risks involved in executing a power of attorney
 
  Rural property
Risks involved in buying rustic or rural property
 
  Refinancing and equity release schemes
Spain an unregulated market place
 
  Starting a business in Spain
Pitfalls of buying a business in Spain
 
  International child abduction
Parental child abduction - Child abduction in Spain
 
 
 
Residency

Residency is based on fact and not choice. An individual becomes resident in Spain for tax purposes if:

  • He spends more than 183 days in Spain during one calendar year. Residence then commences on the morning of the 184th day.
  • He arrives in Spain with the intention of residing there indefinitely. Residence then commences from the date of arrival.
  • His centre of vital interests is Spain (i.e. the establishment of a business).
  • Unless proven otherwise, an individual is presumed to be a Spanish resident if his spouse lives in Spain and he is not legally separated, even though he may spend less than 183 days a year in Spain.

 
In the case of tax residence automatically being ascribed despite not having been in Spain for a period greater than 183 days it is possible to rebut the inference especially if protection is being sought under UK or Irish tax agreements or treaties.

Double Taxation Agreements
Spain-UK
Spain-Ireland

As a resident of Spain an individual will be liable for income, capital gains and inheritance tax on his worldwide assets. Non residents are only normally subject to Spanish taxes on Spanish generated income or Spanish based assets.

Summary

Tax

Resident

Non-resident

Income tax

Worldwide

Spanish income only

Capital gains tax

Worldwide

Spanish assets only

Inheritance tax

Worldwide

Spanish property only

 
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