I am a Spanish lawyer based in South Tenerife, Canary Islands, Spain.
My law practice covers the following areas of the Spanish law: international law, litigation and disputes related to foreign investments, property and business law, inheritance and family matters. Continue reading “WELCOME”
Given the numerous enquiries and questions received in respect of Decree 113/2015, of May 22, which approved the regulation of holiday homes in the Autonomous Community of the Canary Islands (BOC No. 101 of 05/28/2015), the Canarian Tax Authorities have announced on their website that a vivienda vacacional rental (defined as a temporary holiday let to someone in exchange for money and which has been advertised in tourism-related channels) is an activity subject to, and not exempt from, Canarian Indirect General Tax (IGIC). Continue reading “TAXATION OF VIVIENDA VACACIONAL (PRIVATE HOLIDAY RENTAL) PROPERTIES”
The Spanish budget for 2018 was meant to have been approved in September 2017, but due to political instability in Spain and the lack of sufficient support to pass the budget, it had to be postponed. With no 2018 budget confirmed at the start of the year, the 2017 budget was automatically extended until the new one could be approved. Continue reading “SUMMARY OF THE MEASURES WHICH MAY AFFECT RESIDENTS OF SPAIN”
The president must be an owner or the appointment will be null and void. A limited company can be appointed. The president is the person or body who represents the community externally, and its most important individual, such that the other members of the community especially the secretary and administrator, are required to carry out his/her administrative orders and instructions, though this does not empower him to dismiss anyone, nor to take legal action or file claims, sack employees and approve works, without approval of the community. Continue reading “COMMUNITY – Governing bodies and owner representation: Questions and answers (II)”