General Spanish legal matters

  Individual taxpayers in Spain pay taxes through the local authorities of their town of residence in Spain. The income tax is calculated by means of applying different percentages depending of net income (profit after deducting expenses of activity) in a year. Each different percentage corresponds...

No, there is no obligation to report. The same criterion applies to assets and rights subject to obligations about reporting regulated in the law.  Therefore if they are acquired during the financial year and your title upon them terminates in the same period, there is no obligation to report.

The minimum penalty for the lack of presentation of the model 720 when there is obligation to submit the form with respect to a single reporting obligation is of €10,000. In case three obligations of information are breached, the penalty would be €30.000. ...

Yes you can. According to recent succesive reforms in the Spanish Penal law a thief’s use of legitimate keys lost by the proprietor or obtained by means that constitute penal infraction as well as the use of false keys, constitutes an aggravated theft (robo) and...