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.
Legal & Finance
Legal Matters
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.
Economy Feature
by Dave Janssen •
As everyone, he worries about the Greek misery. Obviously they invented the tragedy and perform it in a very living way. The contamination to Italy and Spain however, is his heaviest sorrow.
Ley de Costas
by Maria Teresa Velasco •
Back in the early eighties the need to protect the Spanish coastline from an overly aggressive building industry, pushed the Spanish government to launch a series of measures intended to regulate constructions on the seafront.
Inheritance in Spain
by Maria Teresa Velasco •
A common mistake is to process the inheritance in the home country, forgetting to handle the inheritance of the Spanish assets with the Spanish authorities. This can lead to several problems including the payment of fines and the loss of the estate
Consumer Rights
by Maria Teresa Velasco •
In Spain, the travel industry is regulated by several laws and most importantly the ‘law for consumer protection.’ The latest version is the Royal Decree 1/2007. Like in any consumer activity at the purchase of a travel service, both consumer and travel operator agree either implicitly or explicitly on a contract.
Accident Responsibility in Spain
by Maria Teresa Velasco •
In cases of accidents it is often quite difficult to know if the victim is entitled to compensation and in most situations it is impossible to automatically determine the responsibilities of the different parties involved without the intervention of a judge.
Ecommerce and VAT in Spain
by Maria Teresa Velasco •
Setting up an ecommerce business is increasingly easy and Spain is a very good place, as the VAT is one of the lowest in the EU. If you are operating an online activity you are required to charge Spanish VAT tax if you are selling from or to Spain according to different situations.
Renovation Works and Rental
by Maria Teresa Velasco •
When renting a property, it is not always obvious who has to pay for works in the premises. In Spain the law is clear about the responsibilities of the landlord and the tenant. Law 29/1994, applicable to both residential use and commercial use, makes the distinction between two types of works: Maintenance works and Improvement works.