Categories: Accountants in Marbella

Kind of heirs. Three parts of an inheritance in Spain. How to disinherit a child or spouse in Spain

According to Spanish legislation, there are three types of heirs: Voluntary heirs: Those appointed in the will. Should they come to decease before the testator, the right to inherit will not be passed on to their descendants. Heirs entitled to a reserved share:
  • Wim Lamers
  • Fiscal advisers Marbella, Inheritance Marbella, Spanish Inheritance Tax, Spanish Will, Tax Advice Marbella,
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Corporate tax in Spain. Total and partial exemptions

The Law on corporate tax 27/2014 is the law applicable on the tax periods since 01.01.2015. As is usual, this law makes a distinction between companies with a total or partial exemption. Companies that are exempted from corporate tax In general, the income of companies that are exempted from this tax, have not been defined
  • Wim Lamers
  • Accountant Marbella, Company tax, Spanish Inland Revenue, Start a company in Spain,
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Regulation of European Union in matters of succession. European Certificate of succession. III

Inheritance, Wills and succession in Spain REGULATION (EU) No 650/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 July 2012, on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession Unified version of
  • Wim Lamers
  • Inheritance Marbella, Lawyers in Marbella, Spanish Inheritance Tax, Spanish Will,
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Income tax in Spain 2015, Taxation on income of savings 2015

For the income tax return of the year 2014, the gains and losses of assets arising from conveyances with vesting period equal or lower to a year, were included in the general tax base, whereas such gains and losses with a vesting period of more than a year were included in the tax base of
  • Wim Lamers
  • Accountant in Spain, Accountant Marbella, Spanish law firm, Spanish tax,
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Which are the non-profit organisations in Spain?

This information is given to you by Arcos & Lamers Asociados, your lawyer in Marbella, Malaga, Spain. The non-profit organisations are subject to a special tax regime set forth in law 42/2002 and the development regulations number 1270/2003.   The 6 most important non-profit organisations are: 1)  Non-profit foundations. 2)  Public utility associations. 3)  Non-governmental
  • Wim Lamers
  • Accountant Costa del Sol, Accountant in Spain, Lawyers in Marbella, Start a company in Spain,
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Spanish Tax rates on a general scale of the year 2014, 2015 and 2016

In a previous article, we talked about the tax rates and their scale to be applied on the savings tax rate. This time, we want to inform you about the general scale. Likewise, we have talked about the scale for the Income Tax for Natural Persons (IRPF) for the return of 2014, which is to
  • Wim Lamers
  • Accountant in Spain, Accountant Marbella, Costa del Sol Accountants, Spanish tax,
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Taxes for non-residents. Capital gains in Spain

Capital gain tax in Spain. This information is drawn up to inform you about the capital gains that may arise from the sales of real estate in Spain. Do not hesitate to contact our lawyers or accountants of this English speaking law firm in Marbella, Málaga, Spain for more information. Which Spanish tax law is
  • Wim Lamers
  • Lawyers in Marbella, Property Lawyer in Marbella, Spanish Capital Gain Tax, Spanish law firm,
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Calendar Income Tax in Spain 2014 to be presented in 2015

Your fiscal advisor, expert accountant and lawyer in Marbella have the pleasure to present you the calendar in order to make your tax return.       When does the Spanish tax campaign for the year 2014 start? The Spanish Income tax campaign 2014 starts on the 7th of April 2015. The draft tax return and/or fiscal
  • Wim Lamers
  • Accountant in Spain, Fiscal advisers Marbella, Tax Advice Marbella,
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The consolidation of the domain for extinction of usufruct in Spain

There are situations in which a property, for different circumstances, is registered at the corresponding Spanish Land Registry, divided between “bare ownership” and “usufruct”. Definition of the usufruct in Spain. The Spanish Civil Code defines the usufruct as the right to enjoy the goods of others with the obligation to keep its form and substance,
  • Wim Lamers
  • Lawyer in Spain, Lawyer Marbella, Lawyers in Marbella, Property Lawyer in Marbella, Spanish law firm,
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Company tax in Spain 2015, main 15 amendments

Reforms of the laws 26, 27 and 28/2014. Corporation tax:   The fiscal advisors of our law firm in Marbella, where you may find accountants and lawyers under one roof, have the pleasure to inform you about the most relevant modifications on the Spanish Company Tax. These Spanish Tax modifications shall enter into force from
  • Wim Lamers
  • Accountant in Spain, Lawyers in Marbella, Start a company in Spain, Tax Advice Marbella,
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