(English) Monthly Newsletter - Arcos & Lamers Asociados

The right of pre-emption and right of first refusal of the Andalusian Government in Spanish Special Protected Areas

This article is written especially for those wishing to buy a property in Spanish Special Protected Areas.

Article 24 of the Spanish Law 2/1989, 18th of July, by which the inventory of Protected Natural Areas of Andalusia is approved, and additional measures for their protection are established, states that, "The Government of Andalusia, through the Agency Environment may exercise the rights of pre-emption and first refusal on all transfers of “inter vivos” of plots of land located within the protected areas declared…"

In similar terms, Article 29 of Spanish Law 2/1992 of 15th June, Forest of Andalusia, states that "the Forest Administration, for the fulfillment of the purposes of this article, shall acquire ownership or any other rights of personal or real character of forest land by expropriation, purchase, exchange, donation, inheritance or legacy and by the exercise of pre-emption and of first refusal rights or any other way permitted by law." Just as in Articles 52 and following of Decree 208/1997 of the 8th of September, by which the Forest Regulations of Andalusia is approved.

Buying guide

Steps to take into account at the time of the purchase of a property in Spain (buying guide):

1. Seek the property that suit with your dreams and economic conditions.

2. Consult with pertinent property agents and obtain advice on the property of your dreams.

2. Prior to make a downpayment, consult with your Lawyer who will advise on the legal status of the property and all the steps to be followed in the process of buying your home.

4. Duly advised by your lawyer in Spain, book your property with settlement of a deposit and signing a private contract.

5. Application for your Non-Residence Certificate and NIE document, for any action you make in Spain with financial implications.

How to avoid subsidiary liability of Spanish tax debts of a supplier?

Only paying the invoice of your suppliers in Spain is not enough! In order to avoid fiscal liabilities of your suppliers it is not enough to just ask for your invoice and pay the sum due. The fiscal advisors of our law firm in Marbella have the pleasure to inform you what is recorded in article 43.1.1f) of the General Tax Law in Spain.

1) The following persons or entities will be subsidiary liable of tax debts in Spain:

f) Persons or entities that contract or subcontract the execution of works or rendering of services related to their main economic activity, shall be liable of the Spanish tax obligations related to taxes that must be passed on or amounts that must be withheld of employees, professionals or businessmen, for that part that corresponds to the works or services object of the contract or subcontract.

Revocation of a power of attorney in Spain

A Spanish power of attorney is a document that is granted before a public notary, whereby the grantor, whether an individual or a company, authorizes another person to act on its behalf by granting general faculties to act as its representative, or by a special power to conduct a specific transaction.

In order to act on behalf of the grantor, the attorney must prove such representation by exhibiting the original power of attorney.

Powers of attorney could be granted for an indefinite term or for a limited time.

Once legal affairs have been conducted, it would be advisable to proceed with the revocation of the power of attorney. This revocation must also be granted in the presence of a notary, who must notify the attorney who is involved.