The earnest money contract is of utmost importance, because it is the private agreement that will later be embodied in the public deed, and that supposes a disbursement of money that normally is destined to the payment of part of the price. But it is not always like...

Taxation of the return of interest rate limitation clauses in loans. The amounts refunded deriving from agreements entered into with financial institutions, either in cash or through the adoption of equivalent compensation measures, previously paid to them as interest...

The Supreme Court establishes equality for tax purposes in the Inheritance and Gift Tax between blood relatives and in-laws by matrimonial affinity (TS Sala de lo Contencioso-Administrativo 24/03/2017).

The Court of Las Palmas has annulled the notary and land registry fees in the constitution of a mortgage signed with Bankia. The ruling of the Fourth Section - which is competent to resolve appeals on general contracting conditions - states that "the clauses of...

Data on the price of housing for sale and rent for the month of September show that, on average, the annual return that can be obtained in Spain when buying a property to rent it out is 5.7%.By regions, Catalonia, the Canary Islands, Madrid and Murcia are the most...

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...

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

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 circumstances.

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...