Faqs

A: This is true, however be careful and be aware of the following particularities: The law of urban planning of Andalusia (LOUA) does not absolutely prohibit building on undeveloped land, but does establish certain limits to preserve the land adjoining or related to urban development. For this purpose the law focuses on designation or intended use of the building, so that the LOUA authorizes three types of construction on undeveloped land. Two of these are working buildings and facilities of specific necessity for agricultural, livestock, forestry, hunting or analogous uses for the land, and the third is buildings, structures, works and facilities in which such necessity for the agricultural holding is absent, but where they are expressly provided for in the Municipal General Urban Plan for a special Development Plan; a typical example would be detached houses or villas. Therefore, it would be necessary that such buildings are not only authorized by the General Plan of Urban Planning, or a special Development Plan, but also that the housing is linked to the agricultural, forestry or livestock-related designation or purpose.

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.

No, he is not. Video surveillance cameras in buildings owned by community of owners as long as these are aimed to record exclusively common areas and small outer strips that give access to these common areas need a formal agreement approved on a general...

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. ...