Source: http://www.arcos-lamersasociados.com/blog/page/3/
Timestamp: 2020-06-03 09:59:07
Document Index: 318971944

Matched Legal Cases: ['Art. 11', 'Art. 9', 'Art. 43', 'art. 29', 'art. 28', 'art. 29']

Categories: Arcos-Lamers Asociados Blog, Law in Spain, Lawyer in Spain, Lawyer Marbella, Lawyers Costa del Sol, Litigation in Spain, Property Lawyer, Property Lawyer in Marbella, Spanish law firm, Spanish Lawyers, Spanish property
Categories: Arcos-Lamers Asociados Blog, Law in Spain, Lawyer in Spain, Lawyer Marbella, Lawyers Costa del Sol, Property Lawyer, Spanish law firm, Spanish property
Categories: Accountant Costa del Sol, Accountant in Marbella, Accountant Marbella, Accountants in Marbella, Arcos-Lamers Asociados Blog, Fiscal Advisor Marbella, Inheritance Marbella, Inheritance, Wills and succesion in Spain, Law in Spain, Lawyer in Spain, Property Lawyer, Property Lawyer in Marbella, Spanish Inheritance Tax, Spanish Tax, Spanish Taxes, Wills in Marbella
Tags: Inheritance Marbella, Property Lawyer in Marbella, Spanish Inheritance Tax, Spanish tax
Categories: Accountant Costa del Sol, Accountant in Marbella, Accountant Marbella, Accountants in Marbella, Arcos-Lamers Asociados Blog, Fiscal Advisor Marbella, Law in Spain, Lawyer in Spain, Lawyer Marbella, Lawyers Costa del Sol, Spanish company and Accountancy matters, Spanish law firm, Spanish Lawyers, Spanish property, Spanish Tax, Spanish Taxes, Tax Advice Marbella
Tags: Accountant in Spain, Fiscal advisers Marbella, Spanish Inland Revenue, Spanish tax
Nowadays most people that grant a purchase contract in Spain, know or have a general concept of the DOWN PAYMENT, but few people know that there are three different types of deposit which have each one different legal considerations according to whether we sign one or the other, so it’s important to know what you are signing and the consequences thereof.
The Civil Code sets out the down payment in just one article, Article 1454, which states: “If a down payment is determined in the purchase agreement, the contract may be terminated and the buyer would lose the sum or the seller would have to return twice the amount”.
Jurisprudence has distinguished three types of “Down Payment”, according to the role it has in the contract:
-Confirmatory Deposit (arras confirmatorias)
Categories: Arcos-Lamers Asociados Blog, Law in Spain, Lawyer in Spain, Lawyer Marbella, Lawyers Costa del Sol, Legal Advice, Legal Advice Costa del Sol, Others, Property Lawyer in Marbella, Spanish law firm, Spanish Lawyers
Tags: Lawyers in Marbella, Legal Advice Costa del Sol, Spanish law firm, Spanish lawyers
Categories: Accountant Costa del Sol, Accountant in Marbella, Accountant Marbella, Accountants in Marbella, Arcos-Lamers Asociados Blog, Costa del Sol Accountants, Fiscal Advisor Marbella, Law in Spain, Lawyer in Spain, Spanish law firm, Spanish Tax, Spanish Taxes
Tags: Accountant in Spain, Company tax, Spanish Capital Gain Tax, Spanish Inland Revenue, Tax Advice Marbella
Tags: Law in Spain, Lawyer in Spain, Lawyers in Marbella, Legal Advice Costa del Sol
Our team of lawyers and economists in Marbella, Arcos & Lamers Asociados, have the pleasure to provide you some information regarding the tax types of the new Company tax 2015 and 2016.
PARTIES LIABLE TO TAX TYPES 2015 2016
General type 28% 25%
Newly created entities except those that levy at a lower rate, shall apply this scale for the first period with positive tax bases and the next period 15% 15%
Entities with a turnover < 5 M€ and staff < 25 employees 25% 25%
Reduced Companies (turnover < 10M€), except for those that levy at a different rate than the general one Part of the tax base up to 300.000 € 25% 25%
Remainder 28% 25%
General mutual insurance companies and social security mutual insurance companies 25% 25%
Professional associations, official chambers and employees trade unions
Non-profit organizations that comply with the law 49/2002
Pro-employment fund
Union and cooperative confederations
Public entity State Ports and Port Authorities
Comunities owners of community woodlands
Political parties (Art. 11 OL 8/2007)
Credit cooperatives and rural banks Result cooperatives 28% 25%
Result extracoop. 30% 30%
Tax-protected cooperatives Result cooperatives 20% 20%
Result extracoop. 28% 25%
Limited companies of investment on the real estate market (SOCIMI) (Art. 9 law 11/2009) In general 0% 0%
Non-profit Entities that do comply Law 49/2002 10% 10%
Entities of the Special Area Canary Islands (Art. 43 Law 19/1994) 4% 4%
SICAV with certain conditions set out in art. 29.4 LIS that refers to law 35/2003 regarding the Collective Investment Institutions 1% 1%
Financial investment funds with certain conditions set out in art. 28.5.b) TRLIS
Companies and real estate investment fund with certain conditions set out in art. 29.4 LIS
Regulating fund of the mortgage market
Credit entities, as well as those dedicated to exploration, investigation and exploitation of Wells of hydrocarbons and other activities regulated in law 34 /1998 30% 30%
Categories: Accountant Costa del Sol, Accountant in Marbella, Accountant Marbella, Arcos-Lamers Asociados Blog, Fiscal Advisor Marbella, Law in Spain, Lawyer in Spain, Spanish company and Accountancy matters, Spanish law firm, Spanish Tax, Spanish Taxes
Tags: Accountant in Spain, Accountant Marbella, Company tax, Start a company in Spain, Tax Advice Marbella