PROLAW IBERIA
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Latest news from PROLAW IBERIA
Successful Closing of Purchase and Sale of Office Building
Today we want to share with you the successful closing of the Purchase and Sale of the Exclusive Office Building leased as Amper's corporate headquarters in Pozuelo de Alarcón, Madrid (Ciudad de la Imagen), for one of our clients.
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Change of criteria in the Madrid High Court on the habitual residence for displaced workers (Beckham Special Regime)
In the ruling of the High Court of Justice of Madrid of May 6, 2024, there has been a change of criteria regarding the exemption on income obtained (imputation of income) from urban real estate located in Spanish territory not affected by economic activities to persons who are covered by the special regime for displaced workers of article 93 of the LIRPF (Beckham Regime).
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Taxation of non-residents by IP and ITSGF
In accordance with the provisions of the response to binding consultation V1697-23, a resident in the United Kingdom who owns shares or social interests in a non-resident entity in Spain through which he or she participates in entities with properties located in Spanish territory, always and when these constitute, indirectly, at least 50% of the value of the assets of this entity, it will be considered a taxpayer of the Wealth Tax and the Temporary Solidarity Tax of Great Fortunes due to real obligation for the shares of which be direct owner.
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