Canary Islands Inheritance and Gift tax update

Filed under : Tax Planning - Inheritance

Last week the Canary Islands Government has modified the inheritance and gift tax allowances that are applicable in the Canary Islands: a 99.9% inheritance tax allowance is now generally applicable to Group II (children and adopted children of 21 years

90 in 180 days – is it really that bad?

Filed under : Property @es

Since I joined De Cotta Law in 2021, I have spoken to lots of clients about the ‘90 in 180 day rule’. Many Brits claim that this is unduly restrictive, with some of them even deciding to sell their second

Spanish tax notifications

Filed under : Tax

The actions of Spain´s Tax Authority (the “Agencia Tributaria” in Spanish, and referred to as “AT” from this point) in recent years suggests an increased focus on fighting tax havens, searching for hidden assets and controlling international taxation. One of

Non lucrative Visas to live in Spain

Filed under : Residencia

For British nationals who wish to reside in Spain there are two main options. Non-Lucrative visa (“NLV”) is mainly aimed at those who are retired, although being retired is not a condition for applying.  A Golden visa (“GV”) is for

Sharing a pension on divorce

Filed under : Family Law @es

In the UK courts there are provisions for sharing a pension or splitting a pension on divorce. In England this is either by a Pension Sharing Order or a Pension Splitting Order. This can be very important where the couple

Cudeca Gala Dinner for Charity

Filed under : Charity & Community Work @es

De Cotta Law was proud to be a sponsor at the celebration of the 30th Anniversary of the charity Cudeca for cancer care which was established by Joan Hunt OBE. The event took place at the restaurant José Carlos García