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How to claim after buying a home if hidden defects appea
13th April 2022 -
How to claim after buying a home if hidden defects appear
12th April 2022 -
How to claim after buying a home if hidden defects appea
11th April 2022 -
The swift system and other financial sanctions on Russia: what they consist of and what their effects are
13th March 2022 -
The swift system and other financial sanctions on Russia: what they consist of and what their effects are
12th March 2022 -
Rustic land in Spain ages: only 10% of the owners are under 40 years old
11th March 2022 -
Spain needs 1.2 million rental homes to meet demand, according to Savills
10th March 2022 -
Spain needs 1.2 million rental homes to meet demand, according to Savills
9th March 2022 -
Spain needs 1.2 million rental homes to meet demand, according to Savills
8th March 2022 -
THE HOUSING LAW REACHES CONGRESS
7th March 2022
The draft law on prevention and fight against tax fraud against the rights and guarantees of taxpayers
5th July 2021INMOBILIARIA, NEXUS GROUP Article Written by Mr. Carlos Del Pino Luque, Tax Lawyer
Already in the Senate for voting, the entry into force of this Bill is getting closer and closer, through which reforms will be introduced in response to certain jurisprudence of the Supreme Court that safeguarded the rights and guarantees of taxpayers.
Project that will see the light imminently, will finally lead to the consummation of an instrument that will undermine the rights and guarantees of taxpayers whose protection in recent times, although not everything that would be desirable, is being paid for by the Supreme Court.
The reference value of the real estate regulated in the Consolidated Text of the Cadastre Law that dictatorially, will become the taxable base of the real estate in the Tax on Patrimonial Transmissions and Documented Legal Acts, Tax on Inheritance and Donations and, indirectly, in the Wealth Tax.
According to the legislator himself, he recognizes that the substitution of the real value for the reference value of the Land Registry is based on the need to correct the existing litigation, the maximum exponent of which can be found, firstly, in the Supreme Court Sentences 2186/2018 and 842 / 2018, in which it was concluded that the method consisting of the estimation by reference to cadastral values, multiplied by indices or coefficients (article 57.1 b) of the LGT:
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