One of the first entries in this blog began with the question: What is the value of a property that must be stated in a deed? The question has not ceased to be relevant, and as we said then, although the laws regulating property transfer taxes […]
THE CONVENIENT VALUE IN THE SCRIPTURES. Continue reading →
A little over two years ago, Oriol came to my Notary Office to ask us to draw up the wills of his aunts, with whom he had lived since he was a child and who had raised him, and who he now took care of due to his age. As his aunts had limited mobility, since they were quite old,
TAXATION OF COEXISTENT SITUATIONS OF MUTUAL AID Continue reading →
Many people who come to the Notary have the mistaken idea that if you do not make a will you will pay more taxes on the inheritance. This idea is, from a theoretical point of view, radically false, since the rules that govern the taxation of inheritance are the same,
FISCAL PLANNING THROUGH THE WILL Continue reading →
The Diari Oficial de la Generalitat de Catalunya of November 7, 2016 has published Law 2/2016, of November 2, on urgent modifications in tax matters, whose article 5 introduces a novelty consisting of a bonus of 100% of the gradual rate of the tax on documented legal acts,
THE TAX BONUS FOR DIVORCE BEFORE A NOTARY IN CATALONIA. Continue reading →
The Law on Structural Modifications, after dealing with the general merger procedure, regulates a series of special mergers, such as the merger by absorption of a wholly owned company (called abbreviated or improper merger of article 49 LME), the merger by absorption of a 90%-owned company (article 50
THE TWIN FUSION Continue reading →
It is very common in Notaries to see people arrive with an envelope of various papers and a disfigured face, and when they are attended to, rather than speaking, they shout, expressing a certain fear, "next week it will be six months since my ** passed away and we have not accepted
THE TERMS OF INHERITANCES Continue reading →
Usufruct is a figure that generates surprises from a fiscal point of view. I think it is because it is used for purposes other than those for which it is intended, which are none other than to attribute the use and enjoyment of a good. From what I have been perceiving,
FISCAL PROBLEMS OF USUFRUCT RIGHT Continue reading →
With this entry I update three previous ones, in which reference was made through examples, of the path taken since Law 29/1987 of December 18, on the Tax on Inheritances and Donations, to the current situation of the taxation of inheritances and donations of non-residents.
THE TAXATION OF INHERITANCES AND DONATIONS OF NON-RESIDENTS IN SPAIN. Continue reading →
We attach the current rate of the property transfer tax Transmissions i drets reals sobre immobles urbans: 10%. Transmissions and real data on habitats with official protection 7%. Transmissions and real rights on rustic properties: 10%,. Transmissions of values and subscription rights of article 108 of Law 24/1998,
PROPERTY TRANSMISSIONS TAX Continue reading →
The general framework of the inheritance and gift tax in Catalonia is derived from Law 19/2010. However, as Law 2/2014 of 27 January on fiscal, administrative, financial and public sector measures, in its article 122 modified several of the precepts of Law 19/2010 regulating
INHERITANCE TAX IN CATALONIA Continue reading →
