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
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
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
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
The regional government of Andalucia has just approved a Decree removing Wealth tax which was payable by those individuals with assets of 700.000€ (non-residents for Spanish assets) or 1.000.000€ for residents on their worldwide estate. This would be attractive to
It is often necessary for people living in Spain to apply for a Grant from the Probate Registry of England and Wales. Grants of Probate and letters of administration are issued by the Probate Registry of England and Wales This
If you gift Spanish property to your children then there are various things that one needs to think about. What tax you will pay tends to be at the top of one´s list. As a Spanish non tax resident, regardless of
The Court of First Instance in Leon has recently ordered an insurance company to pay a local Bar owner 13.200€ in compensation for the 93 days the Bar had to close during the pandemic. Other Courts have made similar decisions
Whether you live in Spain full time or part time you may be liable to pay tax in Spain. The primary test for Spanish tax residency is spending 183 days or more living in Spain per calendar year. Even if
Last year a new Protocol was published in Spain by the Secretary of State for Security No. 6/2020 to deal with cases of squatters and illegal occupiers of properties. It is always a shock if squatters or occupiers get into
Making the property market even more interesting in Spain is a major change to the local taxes normally payable by vendors or inheritors of property – the plus valia – or local capital gains improvement tax. The varying rates charged
We are often asked whether a couple can choose to divorce in England or in Spain, and where they will have the greater economic advantage. Although the UK is now outside the scope of EU legislation in both countries it
