Compilation of our Most Read articles on Paying Taxes in Spain.

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When it comes to settling accounts with the tax authorities, it is common to have doubts and uncertainty about the best course of action in each case. In this week’s article we review some of the most interesting articles on the different situations and problems that we may encounter when dealing with the Spanish Tax Office. If you want to check the complete articles, please note that you can do so by visiting our website:

Waiver or renunciation to an inheritance in Spain. Consequences for children, taxes, etc. Occasionally we receive enquiries from clients who wish to renounce an inheritance, sometimes because the debts and liability (passive) are higher than the assets and rights (active) to be inherited, others due to a bad family relationship, for tax purposes, etc. As explained in other articles, if you want to renounce an inheritance it must be done cor-rectly because if the waiver of the inheritance is made in favour of another person, it will have tax consequences, since Gift Tax must be paid on the transfer of the rights. Registering a new construction with the land registry. Taxes: Spanish Stamp Duty. Habitual Residency Tax Benefit.

After the construction of your house, among other things, you should update the descrip-tion at the Land Registry, in order for the construction to be registered. This update must be carried out through a public title deed, which is known as a Declaration of New Works (“Declaración de Obra”), which must be signed before a public notary. This

type of notarial deed a tax known as DOCUMENTARY LEGAL ACTS (Stamp Duty) is due and is usually paid at the rate of 1.5%. However, in the Valencia Region, if that property is your habitual residence, you would only pay 0.1% instead of 1.5% The truth about the European Regulation 650/2012 and the Spanish in-heritance taxes. As we have mentioned on several occasions, the EU Regulation 650/2012 allows national law to be chosen as the applicable law to the succession. However, and despite the advice given by many legal agents, financial advisors, and tax specialists, it is not true that you can choose to pay inheritance taxes in one country or another, or under the law of one country or another. Regulation 650/2012 does not allow people to choose between paying taxes under the law of the country or another, as the fiscal and tax succession matters are not within its scope. Are you Non-Tax Resident, selling a property in Spain? Know the taxes to be paid.

In principle if a Non-Tax Resident individual in Spain sells a property, they must pay two taxes: 1) Tax on the Increased Value of Urban Land. Also known as a municipal Plusvalia. To be paid to the Town Hall. This tax is generated by the increase in value of urban land, realized at the time of the transfer of the property. 2) Capital Gains Tax for Non-residents. This tax charges the gains obtained by non-resident individuals, and is calculated by the difference between the acquisition value and the transfer value of the property. As of today, March of 2023, the percentage to be paid is 19%.

At White Baos Lawyers we are experts in Inheritance Tax, conveyancing, family law, litigation. If you have any questions related to the issues addressed in this article, or other, please do not hesitate to visit our website and contact us. We will study your case and offer you expert legal advice.

You may be interested in the following services and articles:

Digital Nomad Visa in Spain. Everything you need to know. Requirements. Tax benefits. Necessary documentation. Legal advice

Taxes on a plot of land purchase in Spain. Legal advice. VAT or Transfer Tax. The importance of knowing the tax to pay.

New Court Precedent about co-ownership. Now the overpaid taxes ban be reclaimed.

Carlos Baos (Lawyer)

White & Baos.

Tel: +34 966 426 185


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Written by

Carlos Baos (Lawyer)

Lawyer Carlos Baos has been advising on variety of expat-related legal issues for years and weekly column offers free weekly insights.