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	<title>J.Costa  - Abogados y asesores</title>
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	<link>http://www.spanishsolicitorandlawyer.com</link>
	<description>Spanish Tax &#124; Accounting &#124; Payroll advice &#38; compliance firm</description>
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		<title>Spanish exit tax declared contrary to the EU Treaty</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/04/25/spanish-exit-tax-declared-contrary-eu-treaty/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/04/25/spanish-exit-tax-declared-contrary-eu-treaty/#comments</comments>
		<pubDate>Thu, 25 Apr 2013 17:08:35 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[Corporation tax]]></category>
		<category><![CDATA[exit tax]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=245</guid>
		<description><![CDATA[In a landmark decision, the European Court of Justice has declared that the Spanish exit tax, at it is currently  constructed, is contrary to the EU Treaty. Under Spanish corporate taxation law, unrealised capital gains form part of the basis of assessment for the tax year, where the place of residence or the assets of [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Exemption on the sale of a permanent residence</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/04/25/exemption-sale-permanent-residence/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/04/25/exemption-sale-permanent-residence/#comments</comments>
		<pubDate>Thu, 25 Apr 2013 16:42:45 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[exemption]]></category>
		<category><![CDATA[permanent residence]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=242</guid>
		<description><![CDATA[According to a recent press release of the European Commission, it has decided to refer Spain to the EU&#8217;s Court of Justice for discriminatory real estate tax rules that prevent non-residents from enjoying the same tax benefits as residents. According to the Spanish legislation, capital gains from the sale of a permanent residence are exempt for tax if the [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Floor clauses on Spanish  mortgages declared void by the Suprem Court</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/03/21/floor-clauses-spanish-mortgages-declared-void-suprem-court/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/03/21/floor-clauses-spanish-mortgages-declared-void-suprem-court/#comments</comments>
		<pubDate>Thu, 21 Mar 2013 10:36:36 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Property Law]]></category>
		<category><![CDATA[Floor clause]]></category>
		<category><![CDATA[loan]]></category>
		<category><![CDATA[mortgage]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=229</guid>
		<description><![CDATA[&#8220;Floor  clauses&#8221;, conditions of variable rate mortgages that prevented interest rates going down below a certain level (i.e. 3 %) while the benchmark (in the vast majority of cases, the Euribor) did, are null &#8220;in cases of lack of transparency &#8220;. This was decided unanimously on January  8  full of the First Chamber of the [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Indebted Spanish home owners may get some relief</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/03/20/indebted-spanish-home-owners-relief/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/03/20/indebted-spanish-home-owners-relief/#comments</comments>
		<pubDate>Wed, 20 Mar 2013 11:48:15 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Property Law]]></category>
		<category><![CDATA[eviction]]></category>
		<category><![CDATA[forclosure]]></category>
		<category><![CDATA[mortage]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=226</guid>
		<description><![CDATA[The Court of Justice of the European Union(&#8220;ECJ&#8221;) in its judgment of 14 March 2013 (C-451/11), has determined the breach by the Spanish law of Directive 93/13/EEC of 5 April 1993, because, on the one hand, under the foreclosure proceedings the owners cannot submit to the Judge their reasons to object the eviction  based on [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Spanish Inheritance Tax</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/03/06/spanish-inheritance-tax/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/03/06/spanish-inheritance-tax/#comments</comments>
		<pubDate>Wed, 06 Mar 2013 12:07:50 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[Inheritance Tax]]></category>
		<category><![CDATA[non residents]]></category>
		<category><![CDATA[tax rate]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=97</guid>
		<description><![CDATA[Broadly speaking, the taxable base of the IHT is the net asset’s value of the estate of the deceased. In case of non residents, the net asset value is determined by subtracting from the fair market value of the assets located in Spain the debts linked to these assets (for instance, the loans incurred to [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>New tax and social security measures</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/02/27/tax-social-security-measures/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/02/27/tax-social-security-measures/#comments</comments>
		<pubDate>Wed, 27 Feb 2013 17:02:38 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Social Security]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[contributions]]></category>
		<category><![CDATA[Corporation tax]]></category>
		<category><![CDATA[payroll]]></category>
		<category><![CDATA[tax rate]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=181</guid>
		<description><![CDATA[&#160; The Spanish Government has recently approved a battery of measures to enhance the business activity by reducing the tax cost and social security contributions associated to new ventures. One of the most relevant measures is the reduction of the Corporation Tax rate for new business ventures for two tax years. The tax rate has [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Interest on related party debt disallowed for tax purposes</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/02/11/interest-on-related-party-debt-disallowed-for-tax-purposes/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/02/11/interest-on-related-party-debt-disallowed-for-tax-purposes/#comments</comments>
		<pubDate>Mon, 11 Feb 2013 09:53:52 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[Corporation tax]]></category>
		<category><![CDATA[expenses]]></category>
		<category><![CDATA[interest]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=43</guid>
		<description><![CDATA[&#160; Interest on related – party debt would be disallowed for tax purposes when the funds borrowed are used to finance investments in other group companies (contributions to capital) or to internal acquisitions (i.e. acquire shares of a group company from other group company). This anti-fraud measure aims to tackle the recent abuses of multinational [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Spanish holding companies: restrictions to the deduction of certain expenses</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/02/06/spanish-holding-companies-restrictions-to-the-deduction-of-certain-expenses/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/02/06/spanish-holding-companies-restrictions-to-the-deduction-of-certain-expenses/#comments</comments>
		<pubDate>Wed, 06 Feb 2013 13:02:45 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[expenses]]></category>
		<category><![CDATA[interest]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=38</guid>
		<description><![CDATA[The recent developments in the Spanish Corporation Tax have hit several features of Spanish holding companies that made them one of the most useful in internationa tax planning. The most important legal change is the limitation in the deduction of interest. Now  interest payable can only be deducted up to the 30 % of the [...]]]></description>
		<wfw:commentRss>http://www.spanishsolicitorandlawyer.com/2013/02/06/spanish-holding-companies-restrictions-to-the-deduction-of-certain-expenses/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Capital Gains Tax calculator</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/01/21/capital-gains-tax-calculator/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/01/21/capital-gains-tax-calculator/#comments</comments>
		<pubDate>Mon, 21 Jan 2013 11:36:48 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[calculator]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=168</guid>
		<description><![CDATA[This handy tool allows you to calculate the Capital Gains Tax due when selling your Spanish Property. You only have to fill in four fields (cost and date of acquisition and price and date of disposal). Then the calculator displays the tax due. Please note that the we have added to the cost of acquisition [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Using Spain to set up a patent box company</title>
		<link>http://www.spanishsolicitorandlawyer.com/2013/01/11/using-spain-to-set-up-a-patent-box-company/</link>
		<comments>http://www.spanishsolicitorandlawyer.com/2013/01/11/using-spain-to-set-up-a-patent-box-company/#comments</comments>
		<pubDate>Fri, 11 Jan 2013 17:58:42 +0000</pubDate>
		<dc:creator>Emilio Alvarez</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[design]]></category>
		<category><![CDATA[know how]]></category>
		<category><![CDATA[model]]></category>
		<category><![CDATA[patent]]></category>
		<category><![CDATA[patent box]]></category>
		<category><![CDATA[royalty]]></category>
		<category><![CDATA[Tax Treaty]]></category>

		<guid isPermaLink="false">http://www.spanishsolicitorandlawyer.com/?p=45</guid>
		<description><![CDATA[The interest of the tax treatment of royalties received by Spanish companies as consideration for the use of any patents, design, models, plans, or scientific, commercial or industrial know how has been highly overlooked. The tax incentive consists in an exemption of half of the income of this nature received by the Spanish company. However, [...]]]></description>
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		<slash:comments>0</slash:comments>
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