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 annexes, resulting from contracts directly formalized between the...
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 Wealth Tax (in Spanish Impuesto de Patrimonio, abbreviated IP) until its total elimination. After several...
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 of used real estate. A tax increase that seems to us regrettable and unnecessary, given that the same government of...
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 of 2022, and which may negatively affect those who own real estate in Spain, directly or indirectly, through foreign...
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 Tax. The Directorate General of Taxes (DGT), a body of the Ministry of Finance responsible for answering questions from taxpayers...
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