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	<title>Emilio Pino Lawyers &#187; tax</title>
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	<link>http://www.emiliopino.com</link>
	<description>Malaga and Marbella Lawyers</description>
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		<title>UK tax axe falls on overseas property investors</title>
		<link>http://www.emiliopino.com/news/uk-tax-axe-falls-on-overseas-property-investors/</link>
		<comments>http://www.emiliopino.com/news/uk-tax-axe-falls-on-overseas-property-investors/#comments</comments>
		<pubDate>Wed, 09 Nov 2011 12:57:04 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[british]]></category>
		<category><![CDATA[capital gains tax]]></category>
		<category><![CDATA[fiscal]]></category>
		<category><![CDATA[non-resident]]></category>
		<category><![CDATA[real estates]]></category>
		<category><![CDATA[residence permit]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=1274</guid>
		<description><![CDATA[Overseas property owners based in the UK are about to be targeted by a new HM Revenue &#38; Customs &#8220;affluent unit&#8221;, which has been set up by the British government to address what it sees as tax avoidance by the rich. A new team of 200 taxation investigators and specialists has been established by HMRC [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>United Kingdom: Taxation Of Non-Domiciled Individuals: Consultation (Tax Newsletter, Summer 2011)</title>
		<link>http://www.emiliopino.com/news/united-kingdom-taxation-of-non-domiciled-individuals-consultation-tax-newsletter-summer-2011/</link>
		<comments>http://www.emiliopino.com/news/united-kingdom-taxation-of-non-domiciled-individuals-consultation-tax-newsletter-summer-2011/#comments</comments>
		<pubDate>Thu, 03 Nov 2011 13:27:18 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[british]]></category>
		<category><![CDATA[europe]]></category>
		<category><![CDATA[fiscal]]></category>
		<category><![CDATA[non-resident]]></category>
		<category><![CDATA[real estates]]></category>
		<category><![CDATA[residence permit]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=1251</guid>
		<description><![CDATA[New rules are proposed to increase the amount of the remittance basis charge in certain circumstances and to allow tax-free remittances for the purposes of investing in qualifying businesses. Non-UK domiciled individuals are broadly liable to UK tax on offshore income and gains only to the extent that they are remitted to the UK. Individuals [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>what would happen to the boys when I die? Would they, for instance, be prepared to face the unclear formalities and consequences when they inherit the house</title>
		<link>http://www.emiliopino.com/news/what-would-happen-to-the-boys-when-i-die-would-they-for-instance-be-prepared-to-face-the-unclear-formalities-and-consequences-when-they-inherit-the-house/</link>
		<comments>http://www.emiliopino.com/news/what-would-happen-to-the-boys-when-i-die-would-they-for-instance-be-prepared-to-face-the-unclear-formalities-and-consequences-when-they-inherit-the-house/#comments</comments>
		<pubDate>Sun, 23 Oct 2011 09:51:43 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[Family law]]></category>
		<category><![CDATA[Faqs]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Probate Law]]></category>
		<category><![CDATA[golf]]></category>
		<category><![CDATA[inheritance]]></category>
		<category><![CDATA[lawyer]]></category>
		<category><![CDATA[marbella]]></category>
		<category><![CDATA[non-resident]]></category>
		<category><![CDATA[probate]]></category>
		<category><![CDATA[tax]]></category>
		<category><![CDATA[trusts]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=1220</guid>
		<description><![CDATA[You are on the top of the hill…still enjoying your recent slice shot on 18th hole. You are sure it was your cutest banana ball and you told others it was intentional when the ball landed on the green. And now you see a rewarding view of Mediterranean landscape only to be seen in a Marbella’s October [...]]]></description>
		<wfw:commentRss>http://www.emiliopino.com/news/what-would-happen-to-the-boys-when-i-die-would-they-for-instance-be-prepared-to-face-the-unclear-formalities-and-consequences-when-they-inherit-the-house/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<title>I have heard that it is now cheaper to form a Spanish company, is that true?</title>
		<link>http://www.emiliopino.com/faqs/i-have-heard-that-it-is-now-cheaper-to-form-a-spanish-company-is-that-true/</link>
		<comments>http://www.emiliopino.com/faqs/i-have-heard-that-it-is-now-cheaper-to-form-a-spanish-company-is-that-true/#comments</comments>
		<pubDate>Mon, 29 Aug 2011 10:30:40 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[Faqs]]></category>
		<category><![CDATA[companies]]></category>
		<category><![CDATA[limited company]]></category>
		<category><![CDATA[shareholder]]></category>
		<category><![CDATA[spanish]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=1193</guid>
		<description><![CDATA[From December 3rd, 2010 as a general rule for any kind of companies the following operations shall be exempt of tax (such tax was formerly a 1% of the operation’s value): 1)      Formation of companies 2)      Increase of company’s capital 3)      Contribution from shareholders not resulting in increase of company’s capital 4)      Transfer to Spanish [...]]]></description>
		<wfw:commentRss>http://www.emiliopino.com/faqs/i-have-heard-that-it-is-now-cheaper-to-form-a-spanish-company-is-that-true/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>New jurisprudence: the Spanish Tax Authorities will not enter into a company’s offices if not authorized by the court.</title>
		<link>http://www.emiliopino.com/news/new-jurisprudence-the-spanish-tax-office-will-not-enter-a-company%e2%80%99s-offices-if-not-authorized-by-the-court/</link>
		<comments>http://www.emiliopino.com/news/new-jurisprudence-the-spanish-tax-office-will-not-enter-a-company%e2%80%99s-offices-if-not-authorized-by-the-court/#comments</comments>
		<pubDate>Mon, 02 Aug 2010 11:59:31 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[companies]]></category>
		<category><![CDATA[court]]></category>
		<category><![CDATA[jurisprudence]]></category>
		<category><![CDATA[supreme court]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=981</guid>
		<description><![CDATA[The Spanish Supreme Court establishes new jurisprudence with two unequivocal verdicts that revolutionize the current legal doctrine: the Tax Office will not enter into a company’s offices to request data if not authorized by the company’s legal representative or the court. Link to one of the Supreme Court&#8217;s sentences (Spanish text)]]></description>
		<wfw:commentRss>http://www.emiliopino.com/news/new-jurisprudence-the-spanish-tax-office-will-not-enter-a-company%e2%80%99s-offices-if-not-authorized-by-the-court/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>All I have in Spain is a holiday house for me (un-rented), why should I pay “income” tax every year in that Country?</title>
		<link>http://www.emiliopino.com/faqs/all-i-have-in-spain-is-a-holiday-house-for-me-un-rented-why-should-i-pay-%e2%80%9cincome%e2%80%9d-tax-every-year-in-that-country/</link>
		<comments>http://www.emiliopino.com/faqs/all-i-have-in-spain-is-a-holiday-house-for-me-un-rented-why-should-i-pay-%e2%80%9cincome%e2%80%9d-tax-every-year-in-that-country/#comments</comments>
		<pubDate>Mon, 31 May 2010 16:14:57 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[Faqs]]></category>
		<category><![CDATA[Real Estate Investment]]></category>
		<category><![CDATA[houses]]></category>
		<category><![CDATA[law]]></category>
		<category><![CDATA[non-resident]]></category>
		<category><![CDATA[spain]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=942</guid>
		<description><![CDATA[You have to pay it because, legally speaking, in Spain there is a property-owners’ imputed income tax charged on secondary homes. And yours is clearly the case since your principal dwelling is abroad. The same applies to residents in Spain who own more than one dwelling.]]></description>
		<wfw:commentRss>http://www.emiliopino.com/faqs/all-i-have-in-spain-is-a-holiday-house-for-me-un-rented-why-should-i-pay-%e2%80%9cincome%e2%80%9d-tax-every-year-in-that-country/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Important new regulations about VAT in Spain</title>
		<link>http://www.emiliopino.com/news/important-new-regulations-about-vat-in-spain/</link>
		<comments>http://www.emiliopino.com/news/important-new-regulations-about-vat-in-spain/#comments</comments>
		<pubDate>Tue, 11 May 2010 10:57:33 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[commerce]]></category>
		<category><![CDATA[law]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=840</guid>
		<description><![CDATA[The Spanish 2010 Budget Law includes a rise of VAT rates, that applies from June 2010,  from 16 to 18 per cent for the general VAT rate, and 7 to 8 per cent for the reduced VAT rate from the next July 1st. The super-reduced of 4% is maintained. Apart from this, the &#8220;VAT Package&#8221; [...]]]></description>
		<wfw:commentRss>http://www.emiliopino.com/news/important-new-regulations-about-vat-in-spain/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Can I legally complete a real estate property purchase just through a properly made contract with the seller instead of through a Notary in Spain?</title>
		<link>http://www.emiliopino.com/faqs/can-i-legally-complete-a-real-estate-property-purchase-just-through-a-properly-made-contract-with-the-seller-instead-of-through-a-notary-in-spain/</link>
		<comments>http://www.emiliopino.com/faqs/can-i-legally-complete-a-real-estate-property-purchase-just-through-a-properly-made-contract-with-the-seller-instead-of-through-a-notary-in-spain/#comments</comments>
		<pubDate>Thu, 06 May 2010 15:53:18 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[Contracts]]></category>
		<category><![CDATA[Faqs]]></category>
		<category><![CDATA[real estates]]></category>
		<category><![CDATA[spain]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=828</guid>
		<description><![CDATA[Yes, you can. Private contracts, as opposed to public contracts (the ones signed in front of Notaries) also have validity and completion force in what refers to any permissible condition they include and are perfectly binding for you and your seller. However, according to the Spanish legal system these contracts have no legal effects for/against [...]]]></description>
		<wfw:commentRss>http://www.emiliopino.com/faqs/can-i-legally-complete-a-real-estate-property-purchase-just-through-a-properly-made-contract-with-the-seller-instead-of-through-a-notary-in-spain/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New fiscal stimulus initiatives in Spain aimed at the home rehabilitation sector</title>
		<link>http://www.emiliopino.com/news/new-fiscal-stimulus-initiatives-in-spain-aimed-at-the-home-rehabilitation-sector/</link>
		<comments>http://www.emiliopino.com/news/new-fiscal-stimulus-initiatives-in-spain-aimed-at-the-home-rehabilitation-sector/#comments</comments>
		<pubDate>Sun, 25 Apr 2010 18:10:11 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[fiscal]]></category>
		<category><![CDATA[homes]]></category>
		<category><![CDATA[houses]]></category>
		<category><![CDATA[real estates]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=804</guid>
		<description><![CDATA[(Google translation from Noticias Vlex.com) The Congress of Deputies validated by a majority a number of fiscal stimulus initiatives aimed at the home rehabilitation sector that were included in the Royal Decree on Measures to Promote Economic Recovery and Employment, approved on Friday April 9 by the Council of Ministers. The government expects that the [...]]]></description>
		<wfw:commentRss>http://www.emiliopino.com/news/new-fiscal-stimulus-initiatives-in-spain-aimed-at-the-home-rehabilitation-sector/feed/</wfw:commentRss>
		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Transfer tax has been raised to 8 per cent in Andalucía on property values over € 400,000</title>
		<link>http://www.emiliopino.com/news/transfer-tax-has-been-raised-to-8-per-cent-in-andalucia-on-property-values-over-e-400000/</link>
		<comments>http://www.emiliopino.com/news/transfer-tax-has-been-raised-to-8-per-cent-in-andalucia-on-property-values-over-e-400000/#comments</comments>
		<pubDate>Mon, 05 Apr 2010 17:26:25 +0000</pubDate>
		<dc:creator>Emilio Pino</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[Andalucía]]></category>
		<category><![CDATA[apartments]]></category>
		<category><![CDATA[real estates]]></category>
		<category><![CDATA[tax]]></category>

		<guid isPermaLink="false">http://www.emiliopino.com/?p=691</guid>
		<description><![CDATA[The transfer tax, or Impuesto de Transmisiones Patrimoniales (ITP), applicable to private real estate property sales, is for the time being in Andalucía a 7% of the value declared in the contract for private sales. However, as from March 19th, 2010 the tax has been raised to 8% for the stretch of the value of [...]]]></description>
		<wfw:commentRss>http://www.emiliopino.com/news/transfer-tax-has-been-raised-to-8-per-cent-in-andalucia-on-property-values-over-e-400000/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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