The following operations are subject to the reduced rate (10%): Construction or refurbishment (rehabilitación) works on buildings primarily intended for housing, including premises, garages, and
The electoral programme of the winning party in the Balearic Islands elections of 28 May 2023 included the promise of the progressive reduction of
The government of the Balearic Islands has approved from January 1, 2023 an increase of the Transfer Tax (ITP) that subjects to taxation the transfer
The Spanish government has recently prepared the draft of a legal modification of the wealth tax, which is likely to be approved before the end
Bad news for all non-Spanish individuals who want to invest in Spain or who already own property in Spain and are obliged to file Wealth
Special regime for foreign workers posted to Spain (the so-called „Beckham Law“). Article 93 of the Income Tax Law and articles 123 to 120 of
Popularly known as “plusvalia municipal” and technically as IIVTNU (Tax on the increase in value of urban plots of land), the tax is levied on
