Lawyer in Spain/Taxation

Life Events in Spain

Arrest in Spain your rights
24.Sep.13 - 12:30pm
Police can arrest you if they have a valid arrest warrant. There are also some situations where they can arrest you without a warrant. These are where:

you are in the act of commiting certain offences.
they have reasonalbe grunds for suspecting you are commiting certain offences.
they have reasonable grounds for suspecting you have commited certain offences.
you are about to commit certain offences.
they have reasonable grounds for suspecting you are about to commit certain offences.

If the police do arrest you, they can also enter and search any premises where you where during or immedliatly before the arrest. In other circumstances, the police must have a search warrant before they can enter the premises. They should enter property at a reasonable hour unless this would frustrate their search. When the occupier is present, the police must ask for permission to search the property.

When they are carrying out a search police officers must:

identify themselves and - if they are not in uniform - show their warrant card, and
explain why they want to search, the rights of the occupier and whether the search is made with a search warrant or not.

If the police have a warrant, they can force entry if:

the occupier has refused entry, or
it is impossible to communicate with the occupier, or
the occupier is absent, or
the premises are unoccupied, or
they have reasonable grounds for believing that if they do not force entry it woud hinder the search, or someone would be placed in danger.

Fiscal Ammesty - Royal Decree-Law 12/2012 - Model 750
20.Sep.12 - 07.00pm

1.- The order issued on 4th June 2012 in the Official Gazette accommodate this amnesty to taxpayers of the income tax, corporation tax or non residents which hold goods and undeclared rights to the Spanish Tax Office.

2.-The assets and rights that arise with this tax amnesty can be cash amounts, property assets and rights pertaining to economic activities, deposits in bank account, values representatives of the assignment to third parties of own capital, values representative participation in equity in a company, or any other type of property and rights that were not declared in previous statements of income tax or on the income tax of non residents.

3.- The valuation of the assets and rights is performed by its acquisition value. And on the total of the recognized amount 10% tax will be applied. The result of the application of this percentage will be the fee to enter. If the undeclared amount corresponds to cash, just that the taxpayer demostrate the possession before 31st December 2010 and deposit the corresponding amount in an account of Spain, the European Union, or any other country of the European economic area with which there is a Convention to avoid double international taxation.

4.- The Goverment has desisgned the model 750 specifically for this statement. This document may submit by internet. By attached form the model 750 will collect extended information of the declared goods.

5.-The special tax return may only be made until November 30th of this year.

Right of victims of crime in criminal proceedings
1.Jul.13 - 7:00am

You will be considered a victim of crime if you have suffered damage, e.g. you have been injured or your property has been damaged or stolen, etc. as a result of an incident, which constitutes a crime according to spanish law. As a victim of crime, the law grants you certain individual rights before, during and after court proceedings (trial).

Criminal proceedings in Spain start with investigation of the crime, conducted by the judicial police under the supervision of an examining magistrate. At the end of the investgation the examining magistrate sends the case to the public prosecutor who decides what to do next. If there are not sufficient reasons to press charges against the offender the public prosecutor will close the case. Otherwise, the prosecutor has to bring the case to the court for trial.

During the trial the court examines the evidence and decides whether the alleged offender is guilty or not. If the offender is found guilty the court will impose a penality.

You as victim can take part in criminal proceedings as a witness or have a more active role by formally becoming a private prosecutor and thus benefit from additional right available to you.

Criminal Code

article 109

Perpetration of an act defined as felony or misdemeanour by Law shall entail, pursuant to the provisions contained in the laws, to repair the damages and losses caused thereby.
In all cases, the party damaged may opt to sue for civil liablity before the Civil Jurisdiction.

article 110

The liability established in the preceding Article includes:

Restitution;
Reparing the damage;
Compensation of material and moral damage.

Criminal Law Files
Drink Driving Law

Taxation Files
Taxation non Residents

FAQ
Under the Double Taxation Agreements signed by spain, where is income derived from real estate asset taxed?

All the Double Taxation Agreements signed by Spain follow the criteria established by the OECD Model Agreement in that they attribute the right to tax income derived from the real estate assests to the State where such assets are located. This criteria is applied whatever the income obtained from real estate, rental, use of housing, etc.
For assets acquired before 09.06.96 and transferred from 01.01.97, what is the length of time that the asset must be held in the estate of the individual taxpayer so that the capial gain is not subject to tax?

Previosly, the length of time for holding an assets is calculated based on the number of years between the asset acquisition date and 31.12.96, rounded upwards. Consequently, in order for the capital gain not to be subject to tax, the aforementioned period must be:
More than 5 years for officially quoted shares, excluding those of Real Estate Investiment Organisations.
More than 10 years for buildings or the rights to enjoy them.
More than 8 years for other assets (for example, shares in investiment funds).

FAQ
Under the Double Taxation Agreements signed by spain, where is income derived from real estate asset taxed?

All the Double Taxation Agreements signed by Spain follow the criteria established by the OECD Model Agreement in that they attribute the right to tax income derived from the real estate assests to the State where such assets are located. This criteria is applied whatever the income obtained from real estate, rental, use of housing, etc.

For assets acquired before 09.06.96 and transferred from 01.01.97, what is the length of time that the asset must be held in the estate of the individual taxpayer so that the capial gain is not subject to tax?

Previosly, the length of time for holding an assets is calculated based on the number of years between the asset acquisition date and 31.12.96, rounded upwards. Consequently, in order for the capital gain not to be subject to tax, the aforementioned period must be:
More than 5 years for officially quoted shares, excluding those of Real Estate Investiment Organisations.
More than 10 years for buildings or the rights to enjoy them.
More than 8 years for other assets (for example, shares in investiment funds).


Home Get Divorced Real Estate Contact	.	Life Events in Spain Arrest in Spain your rights 24.Sep.13 - 12:30pm Police can arrest you if they have a valid arrest warrant. There are also some situations where they can arrest you without a warrant. These are where: you are in the act of commiting certain offences. they have reasonalbe grunds for suspecting you are commiting certain offences. they have reasonable grounds for suspecting you have commited certain offences. you are about to commit certain offences. they have reasonable grounds for suspecting you are about to commit certain offences. If the police do arrest you, they can also enter and search any premises where you where during or immedliatly before the arrest. In other circumstances, the police must have a search warrant before they can enter the premises. They should enter property at a reasonable hour unless this would frustrate their search. When the occupier is present, the police must ask for permission to search the property. When they are carrying out a search police officers must: identify themselves and - if they are not in uniform - show their warrant card, and explain why they want to search, the rights of the occupier and whether the search is made with a search warrant or not. If the police have a warrant, they can force entry if: the occupier has refused entry, or it is impossible to communicate with the occupier, or the occupier is absent, or the premises are unoccupied, or they have reasonable grounds for believing that if they do not force entry it woud hinder the search, or someone would be placed in danger. Fiscal Ammesty - Royal Decree-Law 12/2012 - Model 750 20.Sep.12 - 07.00pm 1.- The order issued on 4th June 2012 in the Official Gazette accommodate this amnesty to taxpayers of the income tax, corporation tax or non residents which hold goods and undeclared rights to the Spanish Tax Office. 2.-The assets and rights that arise with this tax amnesty can be cash amounts, property assets and rights pertaining to economic activities, deposits in bank account, values representatives of the assignment to third parties of own capital, values representative participation in equity in a company, or any other type of property and rights that were not declared in previous statements of income tax or on the income tax of non residents. 3.- The valuation of the assets and rights is performed by its acquisition value. And on the total of the recognized amount 10% tax will be applied. The result of the application of this percentage will be the fee to enter. If the undeclared amount corresponds to cash, just that the taxpayer demostrate the possession before 31st December 2010 and deposit the corresponding amount in an account of Spain, the European Union, or any other country of the European economic area with which there is a Convention to avoid double international taxation. 4.- The Goverment has desisgned the model 750 specifically for this statement. This document may submit by internet. By attached form the model 750 will collect extended information of the declared goods. 5.-The special tax return may only be made until November 30th of this year. Right of victims of crime in criminal proceedings 1.Jul.13 - 7:00am You will be considered a victim of crime if you have suffered damage, e.g. you have been injured or your property has been damaged or stolen, etc. as a result of an incident, which constitutes a crime according to spanish law. As a victim of crime, the law grants you certain individual rights before, during and after court proceedings (trial). Criminal proceedings in Spain start with investigation of the crime, conducted by the judicial police under the supervision of an examining magistrate. At the end of the investgation the examining magistrate sends the case to the public prosecutor who decides what to do next. If there are not sufficient reasons to press charges against the offender the public prosecutor will close the case. Otherwise, the prosecutor has to bring the case to the court for trial. During the trial the court examines the evidence and decides whether the alleged offender is guilty or not. If the offender is found guilty the court will impose a penality. You as victim can take part in criminal proceedings as a witness or have a more active role by formally becoming a private prosecutor and thus benefit from additional right available to you. Criminal Code article 109 Perpetration of an act defined as felony or misdemeanour by Law shall entail, pursuant to the provisions contained in the laws, to repair the damages and losses caused thereby. In all cases, the party damaged may opt to sue for civil liablity before the Civil Jurisdiction. article 110 The liability established in the preceding Article includes: Restitution; Reparing the damage; Compensation of material and moral damage.	.	Criminal Law Files Drink Driving Law Taxation Files Taxation non Residents FAQ Under the Double Taxation Agreements signed by spain, where is income derived from real estate asset taxed? All the Double Taxation Agreements signed by Spain follow the criteria established by the OECD Model Agreement in that they attribute the right to tax income derived from the real estate assests to the State where such assets are located. This criteria is applied whatever the income obtained from real estate, rental, use of housing, etc. For assets acquired before 09.06.96 and transferred from 01.01.97, what is the length of time that the asset must be held in the estate of the individual taxpayer so that the capial gain is not subject to tax? Previosly, the length of time for holding an assets is calculated based on the number of years between the asset acquisition date and 31.12.96, rounded upwards. Consequently, in order for the capital gain not to be subject to tax, the aforementioned period must be: More than 5 years for officially quoted shares, excluding those of Real Estate Investiment Organisations. More than 10 years for buildings or the rights to enjoy them. More than 8 years for other assets (for example, shares in investiment funds). FAQ Under the Double Taxation Agreements signed by spain, where is income derived from real estate asset taxed? All the Double Taxation Agreements signed by Spain follow the criteria established by the OECD Model Agreement in that they attribute the right to tax income derived from the real estate assests to the State where such assets are located. This criteria is applied whatever the income obtained from real estate, rental, use of housing, etc. For assets acquired before 09.06.96 and transferred from 01.01.97, what is the length of time that the asset must be held in the estate of the individual taxpayer so that the capial gain is not subject to tax? Previosly, the length of time for holding an assets is calculated based on the number of years between the asset acquisition date and 31.12.96, rounded upwards. Consequently, in order for the capital gain not to be subject to tax, the aforementioned period must be: More than 5 years for officially quoted shares, excluding those of Real Estate Investiment Organisations. More than 10 years for buildings or the rights to enjoy them. More than 8 years for other assets (for example, shares in investiment funds).