MUNICIPAL PLUSVALIA: 6 REASONS TO CANCEL THIS LOCAL AUTHORITY TAX

It is a common occurrence that someone sells a property and a few months later receives a large bill for this tax. Sometimes, the amount of this tax is retained by the buyers and withheld for them to make the payment later, especially in those cases where the seller is a non-resident of Spain. Now, a recent Supreme Court ruling 1689/2020 of 9 December has declared this municipal tax null and void when the tax due wholly matches the increase in value of the land.

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NEW RENTAL MEASURES

Royal Decree 35/2020 & 37/2020 of 22 December 2020

The government recently published a package of measures relating to rentals to deal with the crisis caused by the Covid outbreak, and following is a summary of some of the most relevant:

Suspension of evictions and other repossession procedures 

In respect of eviction procedures for non-payment of rent and/or expiry of the lease period, the tenant has the possibility of requesting the suspension of the procedure. The suspension must be requested and will not be agreed upon ex officio by the Court. The suspension will last for the duration of the state of alarm and any extensions.

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E-MAILS CAN BE USED AS EVIDENCE IN LEGAL ACTION

It is increasingly the case that legal disputes are grounded in private email correspondence between the parties.

This type of private correspondence creates serious problems in court cases since, in many instances, it just consists of printouts of digital communication which, once the case has started, can easily be contested by the party whose case it harms because it lacks an authenticated signature, verifiable date, or digital certification of the email’s contents.

On 23 July 2020, however, the Spanish Supreme Court ruled that emails can be regarded as a wholly valid and probative form of evidence, so that henceforth they may be presented as private documentary evidence in any legal proceeding as long as, in my opinion, they possess the following requisite guarantees of authenticity: Continue reading “E-MAILS CAN BE USED AS EVIDENCE IN LEGAL ACTION”

DEADLINES FOR LEGAL CLAIMS EXTENDED TO 28 DECEMBER BECAUSE OF Covid-19

While Spain was in a state of emergency (estado de alarma), businesses were allowed to extend the deadline to claim debts from 7 October 2020 to 28 December 2020. In October 2015, legislation reformed Article 1.964 of the Civil Code so that personal claims without a specific term expire after five years instead of 15, as formerly. As a result of this reform, debts without a specific limitation period and which were due by 7 October 2015 (the day after the law came into force) are subject to the 15-year limitation with a deadline of 7 October 2020.

Since the declaration of the estado de alarma, however, these deadlines have been extended by 82 days, so that creditors have until 28 December this year to claim debts and avoid suffering losses due to late payment by debtors.  Continue reading “DEADLINES FOR LEGAL CLAIMS EXTENDED TO 28 DECEMBER BECAUSE OF Covid-19”