Opening Fee on Mortgage Loans: Analysis of the CJEU Ruling of March 2023 The origination fee for mortgage loans has been the subject of numerous judgments handed down by the Courts of Justice in recent years. However, different interpretations gave rise to an oscillating jurisprudence, which led to several preliminary rulings being referred to the […]
La reciente modificación en la Ley de Impuestos que incluye nuevos gravámenes para la banca, energéticas y grandes fortunas, ha pasado desapercibida para muchos, pero su impacto en el sector inmobiliario podría ser significativo. Esta modificación en el Impuesto sobre el Patrimonio afecta directamente a los extranjeros no residentes que tengan inmuebles en España.
As a consequence of the continuous rise in inflation due to the Ukrainian-Russian war conflict, Pedro Sánchez has confirmed the arrival of new measures that will be in force until December 31. This new package has a cost of 9 billion, which together with the current measures will total 15 billion. With this package, the […]
All owners of rented accommodation are obliged to declare the income received from renting, as this income is considered as income from real estate capital. How is it calculated? Before the tax authorities, the tax is paid on the net income. In other words, the amount received minus deductible expenses. From this figure, the net rental […]
Regulatory changes to legalise and constitutionalise the municipal capital gains tax came into effect on 10 November. The rule is not retroactive, so more taxpayers than the government expects are exempt from paying the tax. Now, the Directorate General of Taxes, part of the Ministry of Finance, has clarified the circumstances in which taxpayers must […]
One of the biggest concerns of tenants of rental properties is the malfunctioning or damage caused by any internal or external factor, as there are a number of doubts as to who should be responsible for the corresponding repairs. However, the landlord and tenant must come to a legal agreement, which is documented in the […]
The new Cadastre reference value, which came into force at the beginning of the year, is the taxable base for taxes as important as the ITP, which is paid when buying a used house, or the Inheritance and Gift Tax (ISyD). It also affects Wealth Tax, Personal Income Tax and Capital Gains Tax. How does […]
The Constitutional Court has declared the capital gains tax unconstitutional, which means that it has been annulled and will no longer be levied by local councils. This is the third ruling that the high court has handed down against this controversial tax on the increase in the value of urban land (IIVTNU), a tax that […]
Amortising the installation of solar panels is now a reality, the use of this renewable energy is no longer an exorbitant expense. The initial investment is now easier to recover. 1. Why are solar panels profitable? Solar panels are also cost-effective for single-family homes and condominiums. There are two reasons for this. On the one […]
Tenancy agreements are often signed with invalid clauses that alternate the rights of the tenants The latest rental reform, which came into force on 5 March 2019, has partially revised the Urban Leases Act (LAU). However, rental contracts are still often signed with invalid clauses that violate tenants’ rights. 1.- Minimum duration of the rental […]
