Tax benefits in donations and gifts between parents and children. Spain. Valencian Community.

One of the most common ways to transfer a property in Spain is to make a gift  or donation. Through this operation, the ownership of a property is transferred for free to a person ( individual) or a legal entity, company. This operation can be very attractive if you want to put a property in […]

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Registering a new construction with the land registry. Taxes: Spanish Stamp Duty.. Habitual Residency Tax Benefit.

Question: I AM an expatriate who resides permanently in Spain and I have built a house on a plot near Denia, where I live. I have been informed that I must declare the construction to the land registry and pay a tax of 1.5 per cent of the value of the property. Can you advise […]

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Accelerated repayment clause in mortgage loans. Nullity. Judgment of the CJEU.

ON March 26 of this year, the Grand Chamber of the European Court of Justice issued a court decision on the accumulated cases C-70/17 and C-179/17, relating to accelerated repayment clause or the early maturity clause contained in the majority of mortgage loans in Spain.   First of all, it should be remembered that the […]

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