22 Feb 2016: Community of property owners in Spain. Regime of private real estate developments (art. 24 Horizontal Property Act)

This blog came from a query made by a client, a homeowner who is part of a Spanish community of owners, with the particularity that each house has small garden plot and relief. At the last Annual General Meeting was agreed that the Community of owners may carry out maintenance works and repair of

Wim Lamers
Lawyer in Spain, Lawyers in Marbella, Property Lawyer in Marbella, Spanish law firm,

15 Feb 2016: Liabilities in the acquisition of a company in Spain

A matter to be considered in the purchase of a business in Spain is the responsibility of the acquired company, since the mere acquisition, change of name, or reorganization of the company, does not release the liability to the acquired company. In this regard, the Spanish Supreme Court in its Ruling of 16th December 2015,

Wim Lamers
Accountant in Spain, Accountant Marbella, Lawyers in Marbella, Start a company in Spain,

09 Feb 2016: Appeal to the agreements of the community of owners in Spain

Appeal to the decisions taken at the meeting of a community of owners in Span. In the event that you consider that your interests could be injured, you should be aware that you can present an appeal against an agreement adopted in the Board of proprietors of the Community, provided that the following circumstances appear:

Wim Lamers
Law in Spain, Lawyer in Spain, Lawyers in Marbella, Property Lawyer in Marbella,

07 Feb 2016: Regulation of the contracts at the Spanish Civil Code

The Spanish Civil Code, in its articles 1254 et seq., states that the contract exists since one or more persons agree to force, to any service or to give something. The parties may agree on the conditions that they consider applicable, always when they are not contrary to the law, morality or public order. In

01 Feb 2016: Possibility to examine the accountancy submitted voluntarily by the taxpayer in the limited control procedure in Spain

Is your company being subject of a limited control procedure of Spanish Inland Revenue? Then take into account the following aspects: In general, the Tax Office in Spain may not examine the accountancy of a trade company by means of a limited control procedure. Now, the new version (modification paragraph 2.c) of article

Wim Lamers
Accountant in Spain, Law in Spain, Lawyers in Marbella, Start a company in Spain,

25 Jan 2016: How to settle bills at international trade

The manner to settle bills at international transactions are practically the same as in domestic trade, although they have some differentiating factors. The way of settling bills can be classified according to whether or not are subject to both, financial and commercial management of documentation: Simple alternatives of payments.

Wim Lamers
Lawyers in Marbella, Legal Advice Costa del Sol, Spanish law firm, Start a company in Spain,

11 Jan 2016: The minimum interest rate charged on a mortgage in Spain (Cláusula suelo)

Below we briefly and simply explain everything concerning the minimum interest rate charge on a mortgage in Spain. The so known “Cláusula suelo” The so known “Cláusula suelo”, in relation with the mortgage loan and the property purchase by mortgage, is a contractual clause stipulating a minimum payable to the bank although the ordinary interest

Wim Lamers
Lawyer in Spain, Lawyers in Marbella, Property Lawyer in Marbella, Spanish law firm,

08 Jan 2016: New Spanish coast regulation and its application in seconds and subsequent transfers of properties, in cases of new registration of properties in Spain and differences in measurements

In relation to the second and subsequent registrations at Spanish Land Registry on properties that intersect or those that are lining arround the maritime-terrestrial public domain, please find as follow a number of rules that the owners should take into account (notes to article 36 of Spanish coast legislation): – In Spain, if a

09 Dec 2015: Change of Spanish tax inspections timings

The new version of paragraph 1, article 150 of the Spanish General Tax Law determines a general term of 18 months and an extraordinary term of 27 months for specific and more complex cases: 1.º That the yearly turnover of the taxpayer is higher of equivalent to the turnover required for audits of the annual

Wim Lamers
Accountant in Spain, Fiscal advisers Marbella, Spanish Inland Revenue, Spanish tax,

30 Nov 2015: Down Payment or Deposit (arras) in the Spanish purchase agreement

Nowadays most people that grant a purchase contract in Spain, know or have a general concept of the DOWN PAYMENT, but few people know that there are three different types of deposit which have each one different legal considerations according to whether we sign one or the other, so it’s important to know what you

Wim Lamers
Lawyer in Spain, Lawyers in Marbella, Property Lawyer in Marbella, Spanish law firm,

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Community of property owners in Spain. Regime of private real estate developments (art. 24 Horizontal Property Act)