Spanish gift tax for non-residents: which region applies and where to file
Which Spanish region’s rules apply and where to file gift tax when the recipient lives abroad or the assets are outside Spain, case by case, with binding rulings from the Spanish tax authority.
Spanish inheritance tax for non-residents: which region applies and where to file
Which Spanish region’s rules apply and where to file inheritance tax when the deceased or the heir lives abroad, case by case, with binding rulings from the Spanish tax authority.
Widow usufruct over Spanish bank accounts: what she can do and how to share the money
A widow who holds the usufruct of inherited Spanish bank accounts can spend the money, but the heirs keep a claim for it. How the usufruct is valued, how commuting it works, and when transfer tax (TPO) comes into play.
Co-Own Property in Spain? The Tax Trap Non-Residents Face When They Split It
Splitting a co-owned property in Spain can cost one owner nothing and the other thousands of euros. It depends on where you live on the day you sign. A worked example with an owner in Ireland and one in the UK.
Castilla y León inheritance and gift tax calculator
Estimate inheritance or gift tax under the Castilla y León rules: reductions, the 99% bonus and the tax to pay. Free calculator in English.
Non-resident ending a co-ownership in Spain: why a loss on one property cannot offset a gain on another
If you live abroad and end a co-ownership in Spain, a loss on one property does not reduce the tax on a gain on another. Art. 15.1 TRLIRNR, ruling V2172-16 and the TEAC.
Money from your parents abroad: gift tax in Spain if you live here
If you live in Spain and your father or mother abroad sends you money, Spain treats it as a gift that you must declare within thirty working days. In regions like Valencia the 99% bonus also depends on a notarial deed and on proving where the money came from.
Usufruct and bare ownership calculator for Spain
In Spain a property can be split between two people. One holds the usufruct (usufructo: the right to use the property and take its income, usually for life, without owning it). The other holds the bare ownership (nuda propiedad: ownership without that right, which becomes full ownership when the usufruct ends). Spanish inheritance and gift […]
Valencia inheritance and gift tax calculator
Inheritance tax in Valencia: how what you pay is worked out How much it costs to inherit in Valencia depends above all on who leaves you the inheritance. If it is your father or your spouse, the figure will be very low. If it is a brother or an uncle, quite high. These are the […]
Notary and Land Registry fees calculator for Spain
When you buy, inherit, receive as a gift or split a property in Spain, two professionals charge you before any tax is counted: the notary (notario), who signs the deed, and the Land Registry (Registro de la Propiedad), which records it. Both charge from an official fee scale (arancel): Royal Decree 1426/1989 for notaries and […]