General

Since 31 st of January 2024, Order HAC/56/2024, of January 25, has been published in the BOE,
which modifies the ministerial orders that approve the modification in the presentation of models to
non-residents, The rule establishes important new developments in the period for self-assessment
and payment of the tax derived from rentals of properties in Spanish by non-residents, consisting of
the possibility of submitting a single annual declaration.
This change establishes the possibility of grouping the income of several payers and periods. In
accordance with the new regulations, income obtained by the same taxpayer in a given period may
be grouped together, as long as they correspond to the same type of income, the same type of tax is
applicable and they come from the same property.
The main novelty means that, starting in 2024, “the grouping period will be annual in the case of
income derived from the leasing or subletting of properties.”
In this way, non-residents must submit a single annual declaration for the income derived from each
property. if the non-resident taxpayer has more than one leased property, when deriving income
from different assets, it is still necessary to submit a settlement for each leased property. On the
other hand, if the same property is leased for a period (in this case annually) to more than one
tenant, the tenant may submit a single declaration for the entire period. The deadline for declaration
of these self-assessments with results to be entered will be in the first 20 days of the month of
January of each fiscal year. For the direct debit of the amounts, a current account opened in Spanish

territory in a collaborating entity will continue to be necessary, and must be presented until January
15 of the year following the end of the financial year.

After the death of a loved one, heirs face a series of legal procedures such as accessing money from an inheritance.

When a person dies, the bank immediately blocks their accounts, preventing access to inherited funds. To unblock these accounts, the heirs must follow a specific procedure and present a series of essential documents to the banking entity.

???? The necessary documents are:

–Death certificate: Verifies the death.
–Certificate of last wills: Indicates if there is a will.
Will: If existing, it specifies the distribution of the inheritance.
–Declaration of heirs: In the absence of a will, determines who the legal heirs are.
–Tax settlement: Demonstrates that inheritance taxes have been paid.
–Acceptance of inheritance: Document where the heirs accept the inheritance.
–DNI of the heirs: Official identification.

The banking entity will review these documents within a period of 15 days to one month. Once the documentation has been validated, the accounts and other financial assets of the deceased are liquidated and canceled. Finally, the bank will distribute the money to the heirs accordingly.

necessary procedures and taxes

Accept the inheritance
Sale of inherited house
Conflicts between heirs
Frequent questions

Accept the inheritance
Before beginning the process of selling an inherited home, it is essential to follow a series of formal steps. The first thing is to accept the inheritance. This requires certain documentation:
Death certificate.
Certificate of last wills.
Will of the deceased, if it exists.

We may encounter the situation of whether or not a will exists. If there is a will, the notary makes an inventory of the assets and debts and a deed of division of the inheritance is created.

But in the event that there is no will, the notary will determine the legal heirs and an act of declaration of heirs will be generated, followed by the partition deed.

Once the inheritance is accepted, you must take care of the taxes related to the inheritance. On the one hand, the Inheritance and Donation Tax, which must be paid when receiving the inheritance. Its rate varies depending on the autonomous community and must be paid within six months after death.

The other tax that is paid is known as the municipal capital gains tax. This levy calculates the increase in value of urban land and must also be paid within six months.

With the new inheritance partition deed, the ownership of the home can be changed in the Property Registry, after payment of the corresponding taxes.

Sale of inherited house
Once the inheritance is accepted, the corresponding taxes paid, and with the changes made in the Registry, the property becomes the property of the heirs in the proportion agreed upon in the deed.

Now, it is time to coordinate between the heirs to take the next steps in the sale of the inherited home. Communication between them must be clear and in search of consensus, so seeking professional advice can avoid conflicts. It is good to value the property and establish an appropriate market price.

It will also be necessary to prepare the home for sale, such as the possibility of carrying out cleaning and basic repairs on the property, so as to make it more attractive to potential buyers.

To those interested, we must offer transparency about the legal situation of the home and have all the papers in order. As the negotiation can be between several people, buyers and heirs, it is best to maintain a flexible and negotiating attitude, both in the price and in the conditions of sale.

If an agreement is finally reached, it is time to formalize a purchase and sale contract that includes the agreed conditions and the rights of all the heirs involved.

As soon as the property is sold, the money is distributed among the heirs according to their participation fee, but it must also be taken into account that taxes must be paid on the capital gain obtained from the sale, through the declaration in the personal income tax corresponding to the year of the transaction

Conflicts between heirs
Conflicts, arguments and confrontations can occur in inheritances. The recommendation is to talk a lot, trying to reach an agreement amicably.

Although legal confrontation should be avoided at all costs, it is not always achieved. If there is a disagreement regarding the distribution of the inheritance, there are legal options available to resolve these disputes.

One of the possibilities is to request the termination of the condominium, which involves dividing the property into individual parts so that each heir has exclusive ownership over their portion. This allows each person to freely dispose of his or her part of the property and to sell it or use it without the need for the consent of the other heirs.

Another alternative is to sell the part of the inheritance to a third party, an action known as “proindiviso sale.” This option is valid when one or more heirs wish to separate themselves from the property without the unanimous agreement of all co-owners. It is important to note that this sale can occur, but typically involves a below-market price due to the special circumstances of the transaction.

Another situation that can be created is that there is opposition to the sale of the inherited house by one or some of the heirs. In these cases you can resort to the division of common property. This legal procedure seeks to resolve condominium conflicts, allowing a judge to order the forced sale of the property and the subsequent distribution of the product obtained among the co-owners, when there is no agreement between them for the voluntary sale.

One of the most frequent doubts among heirs is whether there is a legal deadline to sell the inherited house. Well, since September 2021, there is no established legal deadline to sell an inherited house in Spain. Previously, it was required to wait a certain period before selling the property, but that restriction was eliminated from the Mortgage Law.

The time limitation that previously prevented early sales no longer exists, providing greater flexibility in marketing the property.

Another question that arises is when one of the heirs lives in the property. If an agreement is not reached, the heirs could initiate an eviction action due to precariousness.

If one of the heirs resides in the inherited home and there is no agreement between the co-owners for his permanence, the other heirs can take legal measures to evict that person.

In these situations, a legal action known as “eviction due to precariousness” can be initiated, through which the possessor without legal title is sought to abandon the property, since he or she lacks an established agreement or right that allows him or her to remain in it.

Situations in which the heirs have no choice but to sell the acquired property due to excessive charges or taxes that are impossible to bear or due to the problems of having a jointly owned property are becoming more and more frequent.

This entails the urgency in its sale and more competitive prices than the market average, something that accentuates the interest and the rush of any buyer.
However, you must be proactive and know certain limitations to avoid unknown situations later.

It is advisable to consult and study the matter, and request advice from professionals in the real estate sector before taking any step that may lead to a possible lawsuit.

It is important to request a Simple Note from the Land Registry. This allows knowing the situation of charges and encumbrances against any public body, and the current ownership of the asset.
With this, we can be sure that the property appears in the Property Registry in the private capacity of the awarded heirs after granting the corresponding deed of partition and inheritance adjudication.

Many heirs put the inherited property up for sale without having accepted the inheritance and without having fulfilled their inheritance obligations, such as paying the inheritance tax and registering the inheritance adjudication in the Property Registry.

This may mean that the bank will deny the buyer the loan until the property is registered in the name of the selling heirs.

It is important to know the degree of kinship of the current seller with respect to the testator. If the property has been inherited by third parties or non-compulsory or direct heirs (descendants, ascendants or spouses), it is possible that an heir with better rights than the seller appears, which can block or slow down the purchase operation and cause significant damage assets for the buyer. In these circumstances, Spanish legislation protects the heir in precepts such as 1067 of the Civil Code, the will could be challenged.

The payment of taxes. In addition to accepting the inheritance and paying the corresponding taxes, the heirs may be forced to cover the Inheritance Tax and the Municipal Capital Gain.
The omission of these tax duties by the sellers, may lead to the home being affected by an embargo by the Administration, and the buyer will assume said responsibility.

In the event that there is more than one heir and not all agree to sell, it is necessary to have the express consent of all. Each heir has a percentage or fraction, and it may be the case that one opposes the transfer of the property, which paralyzes the process until the differences are resolved.

A judicial action for the division of common property or actio communi divindundo can be initiated in accordance with the provisions of article 400 of the Civil Code, which implies that the buyer must be especially careful, since he could be involved in a family conflict.

It is possible that there is no agreement between the parties regarding the sale price of the property. The buyer could acquire one or more of the percentage shares, assuming the position of co-owner.

In order to know the number of holders, the Simple Note will contain the name of all the heirs, as well as any possible debts that any of them may have.
If an heir has a debt, it is possible that the creditor body seizes the property to cover the corresponding debt.

The sale of real estate by a person who owns it by succession title requires special attention, so the matter should be carefully consulted and studied, as well as seeking advice from real estate professionals before taking any measure that could lead to possible legal litigation. .

Spain has long been a sought after destination for real estate investment, attracting a large number of foreign buyers. Navigating the legal intricacies and understanding the Spanish real estate market can be difficult, especially for those unfamiliar with local laws and customs. We analyze the intricacies of home sales in Spain, and the crucial role of hiring a specialized home sales lawyer, also known as “property lawyers”, in safeguarding the interests of foreign buyers.

1.- Legal framework: Home sales in Spain are regulated by a specific legal framework that includes laws and regulations related to property rights, contracts, taxes and urban planning. These laws guarantee transparency, fairness and legal protection for all parties involved in the transaction.

2.- Documentation: The purchase of a home in Spain requires a variety of documents, including the deed of sale, the extract from the property registry, the registry certificate, tax certificates and more. These documents must be thoroughly reviewed, verified and properly drafted to protect the interests of the buyer.

3.- Due diligence: Carrying out an exhaustive due diligence process is essential when purchasing a home in Spain. This involves researching the legal status of the property, its ownership history, existing mortgages or liens, zoning regulations, and any potential disputes or litigation that may affect the property.

4.- Contracts: The purchase of a home in Spain generally implies the signing of a private purchase and sale contract, known as “Contrato de Arras” or “Contrato de Compraventa”. This contract establishes the terms and conditions of the transaction, including the purchase price, the payment schedule and any contingencies or conditions.

The role of property lawyers for foreign buyers:

1.- Expert legal guidance: Lawyers specializing in home sales have in-depth knowledge of real estate laws, regulations and procedures in Spain. They offer expert guidance, ensuring that foreign buyers fully understand their rights, obligations and the implications of the transaction. Their expertise minimizes the risks associated with the purchase and helps avoid legal complications.

2.- Due diligence and investigation of the ownership: The lawyers specialized in buying and selling houses carry out an exhaustive due diligence on behalf of the foreign buyers. They study the legal status of the property, its history of ownership, the existence of liens or mortgages, guaranteeing that the buyer acquires a clear and unencumbered property title.

3.- Review and negotiation of contracts: Specialized lawyers carefully analyze the purchase contract, identifying possible risks, ambiguities or unfavorable clauses. They negotiate on behalf of the buyer to protect the buyer’s interests and ensure fair and balanced contractual terms.

4.- Assistance in legal documentation: Specialized lawyers are responsible for the preparation and review of all legal documents necessary for the sale, including purchase contracts, deeds, tax filing and any required permits or licenses. They ensure that all documents are properly prepared, signed and registered, protecting the rights of the buyer.

5.- Coordination with local authorities and professionals: Specialized lawyers act as intermediaries between foreign buyers and local authorities, real estate agents, notaries and other professionals involved in the transaction. They coordinate all the necessary steps, ensuring compliance with legal and administrative requirements.

6.- Resolution of disputes and support in litigation: In the event of disputes or litigation related to the sale, specialized lawyers offer legal representation and guidance, protecting the interests of the buyer and seeking a solution through negotiation or legal actions.

When it comes to buying a home in Spain, especially for foreign buyers, it is very important to hire a lawyer specialized in buying and selling homes. Their experience, knowledge of local laws and familiarity with the intricacies of the real estate market ensure a safe and smooth transaction. Do not underestimate the importance of having expert legal advice to protect your interests and avoid possible legal problems in the process of buying a home in Spain. Do not hesitate to seek the assistance of a specialized lawyer, also known as “property lawyers”, who will give you the necessary confidence and peace of mind to make a successful and safe purchase in the Spanish real estate market.

The Contentious-Administrative Chamber of the Supreme Court has declared null and void the article of the Regulations of the Immigration Law that establishes as a cause for extinction of the authorization of temporary residence in Spain of foreign citizens the permanence outside of Spain for more than six months in a period of one year.

The court points out that the article is null and void because it limits the fundamental right of free movement of foreign citizens with temporary residence in Spain, which can only be done by a norm with the force of law, but not by a regulatory norm as in this case. No article of Organic Law 4/2000, on the rights and freedoms of foreigners in Spain and their social integration, covers this provision of its Regulations, approved by Royal Decree 557/2011, and neither does any European directive.

Therefore, it considers the appeal of a citizen of Iran, whose temporary residence and work authorization in Spain was declared extinguished in 2019 by the Government Sub-delegation in Girona, for having remained outside the national territory for a period of more than six months. , according to the report issued by the Barcelona-El Prat Airport Border Post. The Administration considered that the cause for extinction of the temporary residence authorization established in article 162-2º-e) of the Regulation of Organic Law 4/2000, on Rights and Freedoms of Foreigners in Spain and their Social Integration was applicable.

The Supreme Court considers the appeal, and concludes that the absence from the national territory of a foreigner with temporary residence authorization in Spain, during the period of six months, in the period of one year, referred to in the current article 162-2º- e) the RLOEX, cannot suppose the extinction of said authorization.

It explains that if the reason for the revocation of temporary residence is the departure from the national territory at the times mentioned, it should be noted that what the precept imposes is that those who have said permit cannot leave Spanish territory during said period, when no precept of the Immigration Law imposes this obligation nor does it state that, for having left the national territory for the aforementioned period, in the annual computation, the temporary residence permit must be declared extinct.

In any case, the court makes it clear that it is not for it to put itself in the situation of the legislator and determine whether a limitation of this type is appropriate, but it stresses that in any case it should be done by Organic Law and not by regulatory norm.

It is about determining if, as the Inspection considers, the taxpayer had his tax residence in Spain in the verified period.

The Inspection has requested a series of data and evidence that indicates that the taxpayer continued to reside in Spain during the years under review.

For his part, the interested party claims to have been a resident of COUNTRY_1, as evidenced by the residence certificates issued by the tax authorities of said state, and the large number of documents and evidence provided in the verification.

Pursuant to art. 9.1 of Law 35/2006 (IRPF Law), a taxpayer has his habitual residence in Spanish territory when any of the following circumstances occurs: that he remains more than 183 days during the calendar year in Spanish territory, or, that he resides in Spain the main nucleus or the base of its activities or economic interests, directly or indirectly.

In accordance with the first of the criteria, the Inspection has collected data with reference to the days of effective stay of the taxpayer in Spain.

A calendar was prepared in which the days in which the presence of the interested party is accredited are distributed between Spain, COUNTRY_1 and the rest of the world – information provided by flight companies, traffic fines, clinics, hotels, credit card statements , news in the press about attendance at public and promotional events, information extracted from social networks, etc-, with the exception of the 2017 financial year, the permanence of a greater number of days in Spain than in COUNTRY_1 is verified.

The Inspection has differentiated three types of days that must be taken into account in order to determine whether the criterion of permanence of tax residence is met:

The days for which there is direct proof of the presence or location of the taxpayer, without any doubt, either in Spanish territory or abroad.

Once the days in which the taxpayer is surely in Spain and those in which he is surely abroad, the Inspection determines the location of the interested party, in Spain or abroad, for the rest of the days based on indirect evidence or presumptions.

It understands that the taxpayer is in Spain when he has shown, through direct evidence, that the taxpayer is in Spain for two non-consecutive days and there is no proof of his presence abroad; likewise, when, through direct evidence, the Inspection has shown that the taxpayer is one day in Spain and until the day on which there is evidence of his presence abroad.

Days of sporadic absences. art. 9.1.a) of Law 35/2006 (IRPF Law), sporadic absences are an element to be added to the days of effective presence (made up of the days of certified presence and presumed days) in order to determine if the aggregate stay in Spain is greater than 183 days.

They are a reinforcement to the conclusions of permanence in Spanish territory or abroad but, of course, not strictly essential when with the days of effective presence the minimum threshold required by the Law of 184 days has already been reached.

This differentiation of the three levels of previous days is correct and declares that the permanence of the first paragraph of art. 9.1.a) of Law 35/2006 (IRPF Law) is made up of three levels of days: the “days of certified presence”, the “presumed days” and, finally, the days of sporadic absences.
(TEAC, of 04-25-2023, RG 4812/2020)

The Golden Visa is a residence visa that allows non-EU investors and their direct family members (spouse and children under 18 years of age) to live and work in Spain.
This visa is granted in exchange for a significant investment in the country, whether in the form of real estate investment, business investment or investment in public debt.

Requirements for the Golden Visa in Spain

There are several requirements to obtain a Golden Visa in Spain. First of all, applicants must be non-EU citizens and have a minimum age of 18 years. In addition, applicants must meet one of the following investment requirements:

Real Estate Investment: Applicants must make a real estate investment of at least 500,000 euros in a property in Spain.

Business investment: applicants must invest at least 1 million euros in a Spanish company.

Investment in public debt: applicants must invest at least 2 million euros in Spanish public debt.

Applicants are also required to have private health insurance and a criminal record certificate issued by the authorities of their country of origin.

Advantages of the Golden Visa in Spain

The Golden Visa in Spain offers several advantages. Firstly, it allows investors and their direct family members to live and work in Spain for a certain period of time. In addition, the Golden Visa makes it easier to obtain residence and work permits for immediate family members.

It is not necessary to permanently reside in Spain to maintain it, which allows investors to continue living and working in other countries. Furthermore, after 5 years of residence in Spain, Golden Visa holders can apply for Spanish citizenship.

Apply for the Golden Visa in Spain

Applicants must submit their Golden Visa application at the Spanish visa office in their country of origin or in the country where they are legally residing. Applicants must submit a series of documents that support their investment, such as a property purchase contract or an audit report from the company in which they invest.

Once the application has been submitted, the approval process can take anywhere from 20 to 60 days. If the application is approved, a one-year entry visa will be issued, allowing the holder to enter and leave Spain during that period.
At the end of the year, a visa renewal can be applied for for an additional period of two years, and after 5 years of residence in Spain, Spanish citizenship can be applied for.

The Golden Visa in Spain is an excellent option for non-EU investors looking to live and work in Spain.

It is a process that the buyer of the property must take care of.

The second-occupation license is the official document that certifies that the second-hand home that we have just acquired meets all the necessary requirements to be habitable. It is the equivalent of the certificate of occupancy that is processed when it comes to the purchase or construction of a new property. The second occupation is requested before changes in the property or morphology of the property.

It is an exam or quality test that any apartment or house has to pass so that people can live inside it. The parameters that are measured have to do with the safety, hygiene and health of the house.

In the second occupation license there is a record of:

the location of the property in question
its useful area (more than 20 square meters for apartments after 1984)
the number of rooms and other rooms and spaces of which it consists (equipment of kitchen and bathroom)
your maximum occupancy threshold or the identification
qualification of the professional who has certified its habitability.
These sections also include items such as that the house is registered as such (not as a garage, storage room, shed, etc.), that it has hot/cold water installation, electricity and lighting, and ventilation and residual liquid evacuation systems.

To start this process, the owner must contact an accredited surveyor or architect, who prepares a report on the state of the property and stamps his signature on it so that it is valid, knowing in advance the requirements that the local administration will demand where it must be presented. . Once finished, you have to take it to the corresponding town hall office and wait for the municipality to issue the document.