{"id":78,"count":11,"description":"<div id=\"panel-3853-0-0-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"1\">\r\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\r\n<div class=\"siteorigin-widget-tinymce textwidget\">\r\n\r\nThe Transfer Tax in Andalusia,\u00a0<strong>Tax on Patrimonial Transmissions and Stamp Duty<\/strong>\u00a0(Impuesto sobre Transmisiones Patrimoniales y Actos Jur\u00eddicos Documentados in Spanish) is regulated in the\u00a0<strong>Spanish Law 1\/1993, of September 24<\/strong>, which was developed further by the Spanish\u00a0<strong>law<\/strong>\u00a0<strong>828\/1995, of May 29<\/strong>.\r\nThe facts or factual circumstances that give rise to the tax obligation. In this case in favour of the Andalusian Tax Authorities are the following:\r\n\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div id=\"panel-3853-0-0-2\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"2\">\r\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\r\n<div class=\"siteorigin-widget-tinymce textwidget\">\r\n\r\n<strong><u>In onerous asset transfers (\u201cTransmisiones patrimoniales onerosas\u201d). <\/u><\/strong><u>T<\/u>hat is, one in which a payment is made for the exchange of a good or right between the parties, which may be monetary or equity such. For example, sale of movable goods or real estate, constitution of rights over real estate. Leases or sale between individuals of used vehicles (vehicles, motorcycles and boats).\r\n\r\n<strong><i class=\"fa fa-caret-right\"><\/i>\u00a0<u>In company operations:<\/u><\/strong>\u00a0it takes place when the incorporation, increase and decrease of capital, merger, division and dissolution of companies occurs.\r\n\r\n<strong><i class=\"fa fa-caret-right\"><\/i>\u00a0<u>In stamp duty (\u201cActo Juridico Documentado\u201d):<\/u><\/strong> as for example when granting deeds, notarized deeds and testimonies. Bills of exchange or preventive notations practised in Public Registries.\r\n\r\n<\/div>\r\n<\/div>\r\n<\/div>","link":"https:\/\/www.mercuryabogados.com\/en\/tag\/transfer-tax\/","name":"Transfer Tax","slug":"transfer-tax","taxonomy":"post_tag","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Tax - Mercury Lawyers in Marbella - Tel +34 951 05 28 11<\/title>\n<meta name=\"description\" content=\"Do not hesitate to contact our Law Firm in Marbella if you have any questions regarding to the Transfer Tax in Andalusia. 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