The LSSI or “ley de servicios de la sociedad de la información y de comercio electrónico” (law for services in the information age) was initially launched in 2002 as 34/2002 of the 11th of July, and modified several times (last update April 2012).
Tag Archive for legal
Defects in a Newly Purchased Property
by Maria Teresa Velasco •
It’s not uncommon that after purchasing a property, a new buyer finds concealed defects that seriously affect the value or the usage of the property. For example this could be a leaking swimming pool or more serious, a structural problem which compromises the stability of the building.
Income Tax in Spain 2012
by Maria Teresa Velasco •
Income tax or in Spanish IRPF (Impuesto sobre la renta de las personas físicas) is a tax for Residents in Spain that is filed every year. Remember in Spain the tax year runs from the 1st of January till 31st December.
This year residents Spain will have to file their tax returns related to the year 2012 between the 24 April and the 1 July 2013, online or between 6 May and 1 July through other means.
Non-residents in Spain who own assets on the Spanish territory will have to file for non- resident tax. In this case the deadline is until the 31 December 2013.
Incapacitation – Process & Consequences
by Maria Teresa Velasco •
‘Capacity of a person’ is a legal term to designate the ability to exercise legal rights, duties and obligations. For example the ability to make donations, entering into contracts, writing a valid will and getting married.
Spanish Mortgage Law Update
by Maria Teresa Velasco •
On March 14th 2013, the Luxembourg Court of Justice of the European Union ruled against the present Spanish mortgage laws and will force Spain to adapt the present legislation governing evictions and foreclosures to EU directives.
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.
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.