Pedro Fernandez

Garrigues

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The varied holding structures for Spanish residential properties

The mere holding of a Spanish residential property by a non-tax resident gives rise to tax on an annual basis, regardless of whether the property is held directly by the individual or through a corporate structure.

Alvaro Checa, January 28, 2019
Sponsored by Garrigues Spain

Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable event?

Within the law of succession there are mainly two different systems for the devolution of the estate.

Alvaro Checa, August 24, 2018