Well, yes; It's true. The current Urban Leasing Act (LAU) has, as an exception to the mandatory character of its articles on rental of homes, the leases of so-called luxury or sumptuous homes. In other words, the will of the parties is not restricted by...
In general, the answer is that the landlord has to carry out the necessary conservation works at his expense, unless they are attributable to the tenant (i.e. and in general: those that are for damage caused by the tenant) or are small repairs. However, jurisprudence (the...
The minimum penalty for the lack of presentation of the model 720 when there is obligation to submit the form with respect to a single reporting obligation is of €10,000. In case three obligations of information are breached, the penalty would be €30.000. ...
The Declaration for the year 2012 will be held between February 1 and April 30, 2013. And in general, this obligation must be met between 1 January and 31 March of the year following that which the information to supply relates to. ...
The Spanish Council of Ministers has recently approved a Bill to boost the housing rental market in Spain through measures aimed to increase its flexibility, reduce the time limits for the duration of the renting terms, and improve the legal certainty. It also introduces a...
No he cannot. It is important that at the time it happens you notify the landlord about the decease of your boyfriend and about your wish to subrogate in the renting contract in a maximum term of three months after your boyfriend’s death. In such...
No you cannot, since the law protects any actual occupant of a real estate property even if the legal validity of the occupation is finishing or in dispute. The same rule applies to cases where the tenancy’s term is clearly over but the tenant has...
Yes, it does. To start with, companies normally limit the responsibility they may incur into (including due lease rents), up to the amount of their share capital. Another substantial circumstance is the fact that most companies may legally change their board of shareholders as many...
Concerning to the Income tax of Individuals, the percentages of general tax scale stay the same but the rate applicable to savings in personal income tax has increased. The applicable rate will be 19% for the first 6,000 Euros of yield, and 21% on the...
The recently approved new Reform of the Law for Leases ( Ley 19/2009) has solved this old dilemma. It clearly indicates that in case the parties have not stated otherwise, the tenant’s address for official notices is the rented property. And this is so regardless...