Tax authorities levy 4% tax on online sales of second-hand goods between private individuals

The sales of used products made by individuals on online platforms will be subject to the Transfer Tax (ITP) in its modality of Onerous Transfer of Property (TPO) and must be taxed at 4%. This is established in a binding consultation of the Directorate General of...

Banks will pay notary fees for mortgages and customers only for the appraisal

The entities, after assuming the payment of the tax on the loans, will bear the bulk of the costs, according to the new Mortgage LawThe political parties have agreed this Tuesday that the new Mortgage Law establishes that the notary fees linked to the signing of the...

New powers for the tax authorities to combat tax fraud

New powers for the Treasury, which is granted powers of investigation of assets, in judicial assistance, to facilitate the location and recovery of assets deriving from criminal...

The police have access to bank accounts without judicial authorization.

The STS nº 434/2021 Penal 20/05/2021, recognizes the right of the police to access the banking information of the persons under investigation, without the need of judicial authorization, and in special...

New case of rebus sic stantibus clause application

Benefit derived from the application of the clause REBUS SIC STANTIBUS, in the early termination of a lease contract due to a health crisis generated by covid 19, and which has been included in a recent judgment of the Provincial Court of Cáceres, based on the...