Since January 1st, 2012 the transfer tax, or Impuesto de Transmisiones Patrimoniales (ITP), applicable to private real estate property sales, has been raised in Andalucía as follows: 1) 8% for the stretch of the value of the real estate property declared in the...
The Court for Mercantile litigations in the Spanish city of Leon forces bank Caja España-Duero to eliminate the widely extended clause that sets a limit to the decrease of variable interest rate in its mortgages. The Court has ordered Caja España-Duero to eliminate the so called...
Contenido extractado de la Obra «Derecho penal e Internet». (Javier Gustavo Fernández Teruelo. Lex Nova, 1.ª edición, octubre 2011). La Ley Orgánica 5/2010 de reforma del Código Penal introdujo en nuestra legislación el delito de acceso ilícito a sistemas informáticos ajenos, también conocido como «intrusismo informático»....
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The Spanish Cabinet, in an effort to conclude some of the reforms in the Legal system before elections take place in November has now approved an extra-speedy legal procedure to legally evict non paying lesees so that in the event that the lesees do not...
1.- What are the requisites for the real estate deliveries to qualify for the super-reduced 4% rate instead of 8% according to Real Decreto-ley 9/2011? An entrepreneur or professional must deliver the house. If that is not the case, the applicable tax will be Transfer Tax,...
The Spanish Supreme Court’s judgement recently published is bringing a somehow renewed and fresh approach in this matter and is based on the idea that the consumer’s defence on a house’s purchase is performed through a set of legal rules not only previous but also...
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Spain's past booming years of construction and easy to access secondary homes brought a massive increase, never seen before on such a big scale, of off-plan property purchases. The economy crisis followed and many home purchasers found their homes where never finished or offered to...
The recently enacted Law (Ley 18/2011, de 5 de julio) regulates the usage of new technologies within the Spanish Judicial administration. The main goals of this law are: first, to update the content of the constitutional citizen’s right to have a public judicial procedure without...