Municipal Gain Tax
We must mention that colloquially it is called Municipal Capital Gains (Plusvalia Municipal), however, its correct name is «Tax on the increase in value of urban land. This is the reason why colloquial terminology is so popular.
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Transfer Tax and Stamp Duty (Part II)
The tax base of the Tax on Patrimonial Transfers and stamp duty or ITP and AJD in Spanish is the amount on which tax to be paid by an individual or company is calculated.
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Transfer Tax and Stamp Duty
The Tax on Patrimonial Transmissions and Stamp Duty (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados in Spanish) is regulated in the Spanish Law 1/1993, of September 24, which was developed further by the Spanish law 828/1995, of May 29.
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Taxation of non-residents in Spain for the Succesion Tax. Part 2
As a brief summary of the previous post, we will keep in mind the following points:
To know the residence of the deceased and therefore know the regional law to be applied, when the deceased and their heirs are residents of Spain and in the event that the deceased is resident in Spain and their heirs are non-resident in Spain.
Taxation of non-residents in Spain for the Succesion Tax. Part 1
In this post I will look at what may happen if you inherit money or property from a non-resident in Spain and especially if you can receive the tax benefits offered by the Law of Succession in Andalusia, which are more generous than central government taxation arrangements.
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Modification of the Tax on Succesiones and Donations in Andalucia
By means of the Spanish Law 1/2019, of 9 April, a series of amendments is made to the revised text of the provisions issued by the Andalusia region regarding assigned taxes.
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Taxation of non-residents in Spain for the Succession Tax
When we talk about non-resident heritages in Spain, we have several doubts that we have to resolve before entering to analyze the taxation in depth.
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