As is well known, the Inheritance and Donations Law is a tax ceded to the Autonomous Communities. Thus, each autonomous region can decide at will whether or not to apply the tax, as well as the amounts that can be reduced or the allowances, if applicable. In particular, it is common to see on television...Read More
There is no doubt that Europe continues to be the favourite destination for foreign buyers. Specifically, the countries of the Mediterranean area, such as Italy, Greece, Portugal and Spain, are the preferred options for foreigners when it comes to property investment. In addition, when buying a property in Spain, international investors opt to buy one...Read More
The tax forms for SMEs and the self-employed must be widely known by them, in order to comply with their tax obligations and not be penalised. Taxes are quarterly (as in the case of VAT) or annual, and are linked to business and professional activity. In fact, the entrepreneur or self-employed person is obliged to...Read More
The right of first refusal and pre-emption right in favour of the Generalitat Valenciana, which has recently been recognised by Decree-Law, is important because it is a preferential acquisition right in favour of this institution. What is a right of pre-emptive acquisition? In Spanish Civil Law, pre-emptive acquisition rights are the right of first refusal:...Read More
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