A non resident in Spain might at some point (due to a specific transaction) be requested by the authorities, such as Spanish Inland Revenue, notary, etc, to demonstrate that they are in fact Non Resident in Spain.  In order to do so, you will need to request and obtain a certificate issued by the Tax authorities (Inland Revenue) from your country of residency stating that you are resident on that country.

In the event that you have been a Resident in Spain and you move your tax residency to another country, you will need to unsubscribe from the Spanish Tax system (Inland Revenue in Spain) and, in order to do so, you will need to present a certificate from your new country of Residency as stated above.  In other words, if you are presently fiscal resident in Spain and you wish to become fiscal resident in another EU country you need to proceed with the following steps:

• Register yourself at the corresponding Town Hall of the other EU country as resident. In some EU countries you would need to inform the corresponding Inland Revenue that you have become fiscal resident showing the corresponding certificate issued by the local Town Hall.
• Once completed the above, you should travel again to Spain, contact the local SpanishTown Hall to unsubscribe from the same.
• Fulfil and present a Spanish tax declaration at the Spanish Inland Revenue attaching original and translated certification mentioned in the first point.
• Approach the Spanish police station in order and return the corresponding “resident certificate” cancelling your Spanish residency.
• Inform all financial entities, that your fiscal residency and address has been changed.

Of course, the process above mentioned may be considered as a hassle but using the services of the Multilingual law firm of Arcos & Lamers Asociados, your accountants in Marbella and tax advisors in Spain,  will ease the whole process for you.

Please bear in mind, that if you have already been confirmed as resident in Spain for more than 183 days on the tax period where the change of residency has taken place you will still be considered and liable to declare your tax obligations in Spain for that year.

There are other situations where you might be requested to accredit your non residency status this could be when signing a transaction before a Public Notary in Spain such a purchase or sale of a real estate ….

The period of validity of those certificates is of one year.

Do not hesitate to contact now one of the professional and registered lawyers and accountants of Arcos & Lamers Asociados.

Sara Duarte Davidson, accountant in Marbella.

Marbella, October 2013

This matter is regulated in our legal system by the Spanish Law Royal Decree 515/1989, of 21 April on consumer protection, regarding information to be provided in the acquisition and renting on properties, in place since November 17, 1989.

The acquisition or rental of a dwelling is a fact of great importance in the life; therefore several aspects such as the building materials, expenses for the buyer and documentation to be delivered in the transaction are regulated.

The promoters must have available to the public the following information:

1. Name, domicile and registration details of the vendor entity or leasing company at the Mercantile Registry.

2. Location and specific floor plans of the property.

3. Useful area of the property and general description of the building.

4. Reference to the materials used in the construction.

6. Identification details of the registration of the property at the Land Registry.

7. Purchase-sale price or rent income and way of payment.

In the event of sale, the following documentation has to be available for the public:

a) Required legal authorisations for the construction or occupation of the property. (Such as building licence and licence of first occupation).

b) By Laws and rules of Community of Owners.

c) Information concerning payment of any taxes related to the property or its use.

 d)  Way in which it is intended to have the agreement documented, terms and general conditions of the contract.

 e) Date of delivery and phase of the construction at any moment.

 f) In the case of first transmission (new property sold by promoter), it will be indicated the name and domicile of the architect who intervened in the project and the name and domicile of the constructor.

If you want to wish to know more about the information and documentation required in the purchase and renting of your property,  please contact this Spanish law firm settled in Marbella. Buy a property in Spain with all your guarantees using the services of Arcos & Lamers Asociados, as we will advise and assist you at the signing of your purchase or rental contract and your interests will be protected. More information on the purchase process, taxes involved and selling procedure of a property in Spain can be found at “Conveyancing in Spain”

María Teresa Arcos, lawyer in Spain

Wim Lamers, Economist in Spain

Marbella, October 2013.

Property lawyer in Spain.

Spanish Law 4/2013 4th June, measures for flexibility and development of the rental property market.

In order to obtain a balance between the needs of lease of properties and the necessary guarantees for the landlord, in order to put properties at the rental market, the Law carries out a series of amendments on the following relevant matters

1º) Priority is given to the will of the parties.

2º) This Spanish Law reduces the duration of the mandatory extension from five to three years and from three to one year in the tacit extension.  Although the term of the lease will be agreed by the parties, when the contract is for a period of less than three years, it will  be extended by law  for annual periods until it reaches a minimum duration of three years.

3º)  The recovery of the property by the owner to be used as permanent home. In this case it would not be applicable the mentioned compulsory extension if, after the first year, the landlord informs the tenant about his need to use the property as permanent house.

4º)  The withdrawal from the Spanish contract by the tenant.  The tenant  may withdraw after six months and by notification to the owner with a least thirty days in advance. The parties may agree in the contract a compensation for the landlord.

5º) Sale of a rented property in Spain. The purchaser of a property registered at the Land Registry will only be subrogated in the rights and obligations of the landlord when the rental agreement is registered at the Land Registry,  not being damaged the buyer, by a lease not registered.

6º)  Update of the rent income. Income will be updated each year of the contract under the terms agreed by the parties. In the absence of express agreement, the rent will be updated on the basis of the general index system of consumer price.

If you wish to obtain additional information about the lease of your property in Spain or to review your rent contract, please contact us.  At Arcos & Lamers Asociados a professional will provide the necessary advice on the granting of your contract and will inform you in all your rights in Spain. Arcos & Lamers Asociados, your property lawyers in Spain, registered accountants (economists) in Marbella, Málaga, Spain.

Through the signing of a professional lease contract, your rights will be protected.

María Teresa Arcos, lawyer in Marbella

Wim Lamers, registered accountant (economist) in Marbella

Marbella, September 2013.

1. Original Death Certificate with Apostille of  Hague Convention.

2. Original Spanish Will. If not available, original Will in his country with Apostille of the Hague Convention, or alternatively certification signed by Notary, court or the applicable Public authority with Apostille.

3. Passport of all the heirs.

4. NIE numbers certifications (Spanish fiscal identification number) for all the heirs.

5. Passport and NIE number of the Deceased

6. Copy of Purchase Sale Title Deed granted for the acquisition of the property.

7. Copy of last paid rates receipt (IBI).

8. Statement of Spanish bank account showing balance at the time of the decease.

For additional information on Spanish inheritance procedures and the corresponding Inheritance tax in Spain you may see our micro  http://inheritanceinspain.eu/

Do not hesitate to contact the lawyers, accountants and tax advisers of our firm Arcos & Lamers Asociados for any inquiry you may have with regarding the inheritance procedure in Spain, Spanish Inheritance tax and/or any other Spanish legal and tax issues.

María Teresa Arcos, lawyer in Spain.

Wim Lamers, registered accountant (economist) in Spain.

Marbella, September, 2013.

We go to a notary to sign, among others, the deed for the acquisition or sale of your property, to grant a Power of Attorney, to make a Will and to set up a Spanish company.  In Spain, the notary is guarantee of security, legality and independence.

What information appears in you Purchase Sale Title Deed?

At the beginning of the document, you will find the following contents:

- The place and date of signing of the deed, and name of the notary.

- Identification of the parties, including name, nationality, marital status, professional activity, domicile and identification documents.

-In addition it is stated if someone is appearing on behalf of another, showing the Power of Attorney which authorizes that.

-Also, it is included if there is an interpreter, in the event that any of the appearing parties do not know the language in which the deed in drafted.

The notary will give faith of the capacity with which the parties appear.  Then, the document includes the statements made by the parties related to the property as follows:

1.- Description of the property and Land Registry particulars.

 2.- Rates reference and situation concerning payment of rates (IBI).

3.- Statements concerning payment of Community fees and attachment of certificate issued by the Community of Owners concerning payments on the property.

 4.- Charges and encumbrances on the property.

 5.- Delivery to the purchaser of the Energy Certificate.

 6.- Attachment to the deed of information from the corresponding Land Registry.

 7. Possessory situation: If the property is free of tenants and occupants, or not.

 8.- Conditions of the transaction such as: object, price, way of payment.  Payment of expenses arising in the deed and settlement of Plusvalia Tax.

Finally, the deed will expressly include the fact of having read the contents of the same, the serial number of the pages where the document begins and ends and its signature by the parties and the notary.

If you have any questions about the content or execution of your deed, please do not hesitate to contact us. The lawyers and tax advisers of our Spanish law firm will advise you in the granting of your Purchase Sale Title Deed or we will clarify the doubts you may have regarding your document already signed. We will provide you a fast and effective advice to meet your needs.

María Tersa Arcos, lawyer in Marbella

Wim Lamers, Economist in Marbella

Marbella, September 2013.

The tax consultants of the Spanish law firm, Arcos & Lamers Asociados, wish to point out an important detail concerning the Income tax in Spain mentioned at the law 16/2012, of 27^th  December, establishing several measures aimed to consolidating public finances. This change does affect to the Spanish Income tax rules applicable to financial year 2013 that should be declared in 2014.

Elimination of the deduction for home investment.

With effect as from 1st January 2013, the deduction of investment in a Spanish home is eliminated at the Spanish Income Tax.

However, the above mentioned Spanish law has establishing a transitional period where the deduction at the Income tax in Spain is still in place for those tax resident individuals below mentioned. In general terms the deduction goes up to 15% of investment with a limit of Euros. 9.040. Kindly note that the terms and conditions of the mentioned deduction and / or abolishment will vary depending of the Spanish region where the tax paying is resident.

a) Taxpayers who acquired their residence (home) prior to 1^st January 2013.

b) Taxpayers who have paid for refurbishments at there homes prior to 1^st January 2013, provided that those works are completed before the 1^st January 2017.

For additional information please contact the tax advisers, registered accountants (economists) and tax lawyers of this leading law firm settled in Marbella, Arcos & Lamers Asociados, your tax specialist in Marbella, Málaga, Spain.

Maria Teresa Arcos, lawyer in Marbella.

Wim Lamers, economist in Marbella.

Marbella, September, 2013.

We comments for practical purposes the Instruction of 5^th July  2013, of the Directorate General of Registries and Notaries, on certain aspects of the intensive plan for files of acquisition of Spanish nationality by residence.

This Instruction of 5^th July 2013 complements and completes the Instructions of 26^th July 2007 and 2^nd October 2012 of the same organism, approved in order to improve and standardize the files of acquisition of Spanish nationality by residence, streamline the procedure, facilitate citizens and ensure the rights of children when they are interested in the procedure.

This Instruction of 5^th July 2013, articulates the appearance before the Spanish Notary of those applicants and promoters of Spanish nationality proceeding, in order to grant in the corresponding Notarised document, the statements to take on oath o promise the loyalty to His Majesty the King of Spain, obedience to the Constitution and Spanish laws, renunciation to previous nationality, civil neighbourhood and determination of full names adapted to Spanish language.

The Spanish Notary authorises this notarised document for free, for which the notary can access to the data and documents required for granting the same.

The Notaries will grant the notarised document, forming an electronic document which includes both, the structured data and the electronic copy of the same, all authorized with the electronic signature certificate of the Notary.

In cases of minors applicants and over 14 years old, require the attendance of the promoter, accompanied by their parents or legal representatives, containing the same manifestations as in the case of adults.

Applicants minors of 14 years old, simply the appearance of the parents or legal representatives not being necessary to include the oath or promise of fidelity and obedience, or renounce to previous nationality, being sufficient the manifestation of to accept on behalf of the child the nationality granted and the registration in the Civil Registry.

These Notarised documents are incorporated to the electronic file and forwarded through a telematic system to the Directorate General of Registries and Notaries.

No doubt that this Notary intervention will suppose -or at least, this is the intention-  streamlining procedures in granting the Spanish nationality.

If you are not a national but living in Spain, want to apply for Spanish nationality, please contact our law firm ARCOS Y LAMERS ASOCIADOS, your emigration lawyer in Marbella.

Féliz Ruiz, lawyer in Marbella,

Marbella, September, 2013.

Tickets disappeared and have been replaced by “simplified invoices”.

This has taken place pursuant to the Royal Decree 1619/2012, of 30th November, approving the Regulations that govern the obligations to issue invoices.

The simplified invoice is a document that has replaced the usual tickets, with some changes included. The simplified invoices  have less information than usual invoices.

Who has the right to issue simplified invoices?

Pursuant to article 4 of aforesaid Royal Decree 1619/2012, the obligation to issue an invoice may be replaced, in some cases, by a ticket up to the year 2012 and by the new simplified invoice as from the year2013 inany of the following cases:

Any business manager:

a. when the sum of the invoice is less than 400 Euros, VAT included.

b. when a corrected invoices of a previous one must be issued.

Companies with the following specific activities:

In the case of transactions described below, when the sum of the invoice does not exceed 3000 Euro, VAT included:

a. Retail sales

b. Street selling or service rendering

c. Door-to-door selling or service rendering

d. Transport of persons and their luggage

e. Catering companies and restaurants: restaurants, bars, cafeterias, chocolate shops and similar

f. Services rendered by dance clubs and nightclubs.

g. Telephone services for use of telephone boxes, or by means or telephone cards not allowing any identification of the user

h. Hairdresser’s and services rendered by beauty salons.

i. Use of Sport Facilities

j. Developing of pictures and services rendered by photographic studios

k. Car parks and parking lots

l. video renting

m. Laundries and dry cleaner’s

n. Use of toll motorways

o. Other services authorized by the Inland Revenue

Contents of the simplified invoice

Pursuant to article 6 of aforesaid Royal Decree 1619/2012, at least the following information shall be obligatory when issuing a simplified invoice:

• Series number of the invoice
• Number of the invoice
• Date of the invoice
• Date of the sales or service rendering
• Description of the sales or service rendering
• Applicable tax and the expression “VAT included”
• Total amount

In case the invoices is issued to a business manager or self-employed professional, the following information must be added:

• Cif number and address of the client
• Percentage of VAT

 Term and language in which the invoice must be issued

Pursuant to article 11 of aforesaid Royal Decree 1619/2012, the invoices must be issued at the time of delivery of the sales or services. When the invoice is issued to to a business manager or self-employed professional, the invoices must be issued before the 16^th of the month following the month in which the corresponding tax is accrued.

The invoices may be issued in any language. But the Inland Revenue may require a translation into Spanish.

Do not hesitate to contact your fiscal advisers and economists at Arcos & Lamers Asociados for any questions on your fiscal, labour, commercial, legal and accounting issues.

María Teresa Arcos, lawyer in Marbella.

Wim Lamers, economist in Marbella.

Marbella, August 2013.

POINTS TO KEEP IN MIND FOR YOUR OWN SAFETY

Lawyer in Spain

If you are the owner of a property in Spain, you should confirm whether the property is duly registered in your name at the corresponding Land Registry.

At the Spanish Land Registry you can find out the following fundamental aspects of your property:

1.- That the property is duly registered in your name.

2.- Description of the Spanish property, surface and quota in the community of owners. This quota will determine your contribution to the community and payment of your community fees.

3.- .Possible existing charges on the property, such as mortgage or embargo.

The Spanish property should also be registered at the Cadastral Office for rates purposes, which will regulate your payment of  IBI.  This will prevent the surprise of  finding pending IBI bills due to the non knowledge.

The property must have the corresponding license of first occupation granted by the Council of the municipality in which the property is located.  This license will indicate that the construction has been built according to the granted building licence to the promoter, the project submitted by the architect and urban planning regulations.

If you wish to obtain a report on the points mentioned, please do not hesitate to contact this leading law firm in Marbella.

Gain peace of mind knowing that your home is registered in your name and without any charges or IBI debts.

María Teresa Arcos, lawyer in Spain

Wim Lamers, registered accountant (economist) in Spain

Marbella, August, 2013.

With effect from 28^th June 2013, the “ Spanish Law 8/2013 June 26 concerning rehabilitation, regeneration and urban renewal” has been approved, which is primarily aimed at the improvement of the energy efficiency of the “Spanish building stock”.

One of the main elements to mark about the new law is the called “Building Evaluation Form” (Informe de Evaluación de Edificios, IEE), which would a supplement to the not so old “technical inspection of buildings” (Inspección técnica de edificios, ITE).

The IEE is regulated under Title I of the new Spanish law and the main point to take into account are the following ones:

1. The IEE will identify the Spanish property, with its cadastral reference and shall contain in detail:

a) The evaluation of the conservation status of the building.

b) The assessments of the essential conditions for the accessibility and non-discrimination of those people with disabilities to access and use of the building, establishing whether the building is capable or not of reasonable accommodation.

c) The certification of building energy efficiency, with the content and by the procedure ruled by the applicable regulations (see our blogs on Certification part one and part two).

Many times we will find that by the regional or municipal regulations, there is already a “technical inspection of buildings” (Inspección técnica de edificios, ITE), where is contemplated points a) and b) above, therefore in these cases, only the certification referred in letter c) should be obtained.

2. This Spanish new law provides certain deadlines to dispose of that IEE, being:

a) Buildings of collective housing residential typology older than 50 years, the maximum term of five years from the date on which they reach that age, unless they already have a technical inspection in force.

b) Buildings whose owners intend to benefit for public subventions in order to undertake conservation works, universal accessibility or energy efficiency, prior to the execution of the corresponding application for these subventions.

c) The rest of the buildings, when so determined by regional or municipal regulations, which may establish application specialties of the mentioned IEE, depending on their location, age, type or predominant use.

3. When the IEE is made on behalf of the community or group of communities that refer to an entire building or building complex, will extend its effectiveness to all existing buildings and dwellings.

4. The IEE will have a periodicity of ten years, although the regions and municipalities may set a lower frequency.

5. The breach of duty to complete on time and form the IEE, will be considered urban infraction.

6. Acopy of that IEE must be submitted to the Public Organism that determines each region, so that this information is part of a integrated and sole registry.

7. Finally, and in order to not extend longer  and alter the purely informative nature of our blogs, to say that the IEE will be signed by qualified competent technician , ie those who are in possession of any of the academic and professional qualifications for drawing up building projects and execution management of building works.

Please do not hesitate to contact the English speaking Spanish lawyers and accountants in Marbella of Arcos & Lamers Asociados, lawyers in Spain and tax advisors inMarbella, we have an expert team ready to answer your questions and to provide legal and fiscal advice in Spain.

Approach the multilingual Spanish property lawyers of Arcos & Lamers Asociados for any legal, tax, labour and company advice you may need!.

Félix Ruiz, Lawyer in Spain

Marbella, August, 2013.