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Foreign investment and residential tourism
Residence visa for inverstors
Law 7/2021 (LISTA) for the promotion of territorial sustainability in Andalusia (Ley de suelo de Andalucía).
Law 7/2021 (LISTA) establishes the basis for a new legal regime for territorial and urban planning in Andalusia; which is not a revision or an update of Law 1/94 (LOTA) on Territorial Planning and Law 7/2002 (LOUA) on the Urban Planning, but a derogation of the aforementioned laws, in order to implement a new legal regime, which must be completed with regulatory development within a period of six months, with...
The Constitutional Court eliminates the Municipal Capital Gains Tax.
We would like to share an informative note from the Constitutional Court in which it anticipates the dispositive part of the Sentence of the Plenary that declares the unconstitutionality and nullity of articles 107.1, second paragraph, 107.2 A) and 107.4 of the Revised Text of the Law of Local Revenues, referring to the municipal capital gains tax. As could be observed in the note, the Court considers the aforementioned precepts...
Reference value and Tax on property transfers and documented legal Acts (ITP-AJD), Inheritance and Donation Tax (ISD) and Wealth Tax (IP).
1.- Law 11/2021, on measures to prevent and avoid tax fraud, has modified a series of regulations, among them, the ITP and AJD Law, the ISD Law and the Real Estate Cadastre Law. These modifications may lead to an increase of the aforementioned taxes. 2.- In effect, commencing with the ITP and AJD, one of the most significant changes introduced by Law 11/2021 is to establish that the taxable base...
Incentives for the renovation and modernisation of tourist accommodation establishments in Andalusia.
The aim of the Decree-Law 14/2021 is to boost the economy of the tourism sector in Andalusia. This legislation will enable the modernisation of tourist accommodation establishments, upgrading their category and adapting to the requirements derived from the COVID-19 health crisis. We highly value the aim of the decree-law, applicable not just to those establishments built on urban land, but also -under our interpretation- to those that legally built...
Brexit Conference- Intervention summary Mr. Ignacio Pérez de Vargas.
Summary of the intervention of the Director of our Office, Ignacio Pérez de Vargas López, in the Conference with the title “The consequences of Brexit on tourism. Special reference to Andalusia “, organized by the University of Almería, in collaboration with Unicaja Banco and the Hon. City Council of Marbella, which was held on September 14, 2017, at the Marbella Conference Center.