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How to reflect the rental of housing in the IRPF (Personal Income Tax) if you are resident

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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 […]

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Tax authorities and Supreme Court give taxpayers hope that they will not have to pay capital gains tax

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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 […]

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Clauses that are null and void and are frequent in rental contracts after the latest reform of the LAU (Law of Urban Leases).

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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 […]

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