The Spanish constitution protects the rights of people with disabilities. (in particular section 49 of the Spanish constitution). Additionally Spain ratified in 2008 the UN Convention on the Rights of Persons with Disabilities. This international agreement was crystallized into law 26/2011 of the 1st August, modifying several previous laws that were not in complete compliance with this UN convention.
Rights of the Passenger (pt.2)
by Maria Teresa Velasco •
Rights of the passenger in cases of delay, cancellation, overbooking and lost luggage (part 2)
Travellers Rights (Part 1)
by Maria Teresa Velasco •
Rights of the passenger in cases of delay, cancellation, overbooking and lost luggage (part 1):
Every time we buy a ticket from a transport company e.g. plane, train, coach, etc we implicitly enter a contractual agreement with that transport firm. The contract is generally named “conditions of carriage”, “terms and conditions” or other similar names. It can be found on the company website and sometime in small print at the back of the ticket or in one of the receipts after the purchase. When we buy a ticket online we implicitly sign the contract by ticking the box stating that we accept the conditions of the transport company.
House Insurance
by Maria Teresa Velasco •
In Spain the relationship between the insurance company and the insured is regulated by Law 8/1980 of the 8th October on insurance contracts.
When purchasing house insurance, there are several concepts that the buyer needs to keep in mind before choosing the most appropriate policy.
Laundering, Covering & Handling
by Maria Teresa Velasco •
These offences are found in sections 298 to 304 of the Criminal Act (L.O 10/1995, modified by L.O 5/2011). They are often inter-linked; but there are several important differences on how these are prosecuted and punished.
Corporate Crime in Spain
by Maria Teresa Velasco •
Corporate crime (delito societario) is a specific type of crime under the larger heading of property crimes and crimes against socio-economic order (delitos contra el patrimonio y contra el orden socioeconómico).
Changes in Transfer Tax and Stamp Duty for 2012 in Andalucía
by Maria Teresa Velasco •
On 1st January 2012 the Junta de Andalucía introduced several changes on how taxes under the jurisdiction of the autonomous region will be calculated.
More specifically transfer tax and stamp duty (in Spanish “Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados”) have been overall increased. Transfer tax and Stamp duty are regulated by the Royal decree 1/1993 of the 24th of September and enforced with the Royal decree 828/1995 of the 29th of May.
The Return of Patrimonial Tax
by Maria Teresa Velasco •
Last September the Spanish government passed a new decree related to a temporary patrimonial tax for the fiscal year 2011/2012. Law 13/2011 of the 16th September was justified by the economical crisis and the need for the government to compensate the increasing deficit. According to the law this tax will be temporary and will apply to the fiscal year 2011/2012 and will have to be paid in the tax declaration of 2012/2013.
The Cookie Jar
by Maria Teresa Velasco •
On 25th May 2011 the EU set a deadline to the individual member countries to enforce directive 2009/136/EC amending Directive 2002/58/EC on ‘the processing of personal data and the protection of privacy in the electronic communications sector.’ This is the well known ‘cookie directive,’ that was largely misinterpreted by the media, creating a wave of concern among web sites owners.
Opposing a Tax Claim
by Maria Teresa Velasco •
The Spanish general tax law (law 58/2003 of 17 December) regulates the obligations and the rights of the taxpayer. Spain is probably the country in Europe with most regulations concerning the payment of taxes. At the same time the Spanish law gives guarantees to the taxpayer.