Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2024. Plagiarism will be criminally prosecuted.

1^st of March 2024

A staple requirement across all visa applications in Spain is that applicants must supply a criminal record over the previous 5 years.

This record should be clean, showing no records of any kind ("no trace / no live trace").

However, at times some applicants made a juvenile mistake which led them to commit a misdemeanour i.e. drunk driving offence. Unbeknownst to them, 30 years on this still shows on their record. If the conviction is spent, you can request to have it removed so your criminal record appears as clean. If unspent, you simply cannot.

As stated, for the purposes of a Spanish visa application, your criminal record must always appear as clean. If there is any conviction showing, whether spent or unspent, your visa application is going to be turned down by Spanish Immigration Authorities.

LNA has a 100% track record attaining Spanish residency

At Larrain Nesbitt Abogados, we have assisted hundreds of non-EU nationals, and their families, to successfully attain a Spanish residency permit since 2013.

Immigration & visa services available from Larraín Nesbitt Abogados:

• Golden Visa Service (Investor Visa)
• Non-Lucrative Visa (Pensioner’s Visa)
• Lucrative Visa (Business Visa)
• EU-Family Regroupment (Marriage Visa)
• Digital Nomad Visa (Tax-free visa)
• Non-Domiciled Tax Scheme (Beckham's Law)
• Spanish Residency permit for EU nationals  

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2024. Plagiarism will be criminally prosecuted.

21^st of February 2024

In a remarkable turn of events, we learnt this week that a British community president (Mr. S.H.) of Torrre Bemerjo, Estepona, self-assigned himself an annual wage of almost €87k. On top of this, he is also waived from paying the community fees (a further €8,000). So defacto, he's earning 95,000 a year, this is more than what Spain’s president earns a year! Apparently, he's been doing this for years until an owner instigated a legal procedure against him at Estepona's law courts.

After having being appointed multiple times as president of my community, I can personally attest to how ungrateful and time-consuming this task is (at least 1 to 2 hours every day). If it were up to me, hands down I believe a community president should be compensated financially for his time and effort (whether as a testimonial wage or excluding him/her wholly or partially from paying the community fees).

When Spain’s Horizontal Property Act, that rules all community of owners in Spain, came into force in 1960, still under General Franco’s dictatorship, there were no garden communities as we know them now. If you read the law, it is apparent it was drafted by lawmakers with the idea in mind of concrete buildings in large cities. Not the kind of huge sprawling developments we have today with multiple pools, large mature gardens, water features, golf courses, lakes, etc.      

This pre-constitutional law expressly bans community presidents from earning any money in their role. Personally, I find this totally unfair (understatement). However, that’s the law we have, and we need to follow it until a new one is enacted.

What this community president has done is unlawful, and he will be taken to court and lose. It seems he had a large number of proxy votes assigned by fellow owners which gave him the majority vote as they did not attend the general assemblies, so he voted on their behalf to assign himself a huge wage at the expense of the whole community of owners.

I’ve visited this community at Torre Bermejo several times, because it has a lovely restaurant next to the beach. The gardens and community in general are all very well kept. By experience, I can tell you a lot of work has been put into the community to make it look so good.

I hope one day this law is amended so that the role of community presidents in Spain is duly acknowledged by way of a financial compensation of sorts for all their hard work.

Legal services Larraín Nesbitt Abogados can offer you

• Conveyancing – Buying
• Registration of Holiday Homes
• NIE Number (Tax Identification Number)
• Holiday Rental Accounting Service

Community related articles

• Community of Owners – 26^th June 2009
• Community of Owners – 8^th July 2012
• Challenging Assembly Resolutions (AGMs and EGMs) – 10th October 2011
• Community of Owners Insurance Policies – 8th August 2013
• Decree 218/2005. The one about rentals and properties for sale in Andalusia – 8^th August 2016
• Buying in a Community of Owners – outstanding debts! – 21^st September 2017
• Community of Owners in Spain – 8th December 201

• A community president in Spain self-assigns himself an €86,700 wage! – 21^st February 2024

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2024. Plagiarism will be criminally prosecuted.

1^st of February 2024

Who needs to declare?

All Spanish tax residents who own assets overseas on or over €50,000.

Again, and for the avoidance of doubt, if you are non-resident in Spain you do NOT need to submit this tax return; it is only for residents.

Who is considered tax resident in Spain?

The Spanish Tax Office applies – amongst many others – the following broad criteria:

• You spend more than 183 days within a calendar year in Spanish territory.
• Your centre of financial interests is located in Spain.
• Your spouse and/or underage children live in Spain.

Reporting categories

There are three reporting categories: bank accounts, investments and immovable property.

Obligation to report

You must report all assets in a particular category if the value of your total assets within it exceeds €50,000.

2024 tax submission period

From the 1^st of January until the 31^st of March 2024.

Can I file it after the submission period?

Yes, but hefty penalties apply. Ask us.

If you have already filed tax form 720 in the past

You only need to file it again if:

• The value of an existing asset grew by more than €20,000, or
• You sold an asset, or
• You obtained a new asset.

Penalties for non-compliance

The disproportionate fines levied are (very) stiff.

• Failing to file 720 or filing it incorrectly: €5,000 per infraction.
• Minimum fine of €10,000 for each group of assets.
• Penalty of 150% on unpaid income tax.

Related tax service:

• Tax form 720

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2024. Plagiarism will be criminally prosecuted.

21^st of January 2024

 Why should you make a Spanish Will?

• To avoid time-consuming and expensive legal problems for your beneficiaries.
• If a non-Spanish resident dies in Spain without having made a Will, Spanish law will be applied to any assets in Spain.

• Inheritance law in Spain is much more restrictive than in the UK.
• However, Spanish Authorities will not oblige non-Spanish citizens to follow such Spanish inheritance laws provided that the correct Will is prepared.

What happens if I die without making a Spanish Will?

• Any assets in Spain will be subject to Spanish inheritance laws and will be distributed to the immediate family in pre-determined proportions.

• As in the UK, the absence of a Spanish Will means that you have no control over who benefits from your estate and there will be a delay while officials determine, in accordance with the law, which family members are entitled to which assets.

Making a Spanish Will

• A legal adult (i.e. 18 years and over) can make a Spanish will.
• The Will is made out in two columns, one in Spanish and one in English (or in whatever language is preferred).

• The Will is then checked by the Notary and signed in his or her presence.
• A valid passport should be taken along to the Notary. Some Notaries do not accept any other form of identity.

• The Notary keeps the original Will but will prepare an authorised copy for you.
• Notification of the Will is sent to the Central Registry of Wills in Madrid.
• It is only possible to make separate (not joint) Wills under Spanish law.
• It is not possible to make a Spanish Will by means of a Power of Attorney. You should personally sign the Wills in front of a Notary.

• There is no direct equivalent of a UK Executor who can carry out the testator´s wishes. There is a comparable function but it is highly complex and expensive, and specialist advice should be sought.

Obtain proper legal or tax advice

• Larran Nesbitt Abogados (LNA) can offer you solid legal advice when making your Will. If your assets are complicated or high in value, we can also arrange specialist tax advice.

Related legal services:

• Will-writing service
• Probate & Succession (inheritance tax)
• Death Certificate
• Spanish Inheritance Tax Assessment Report (SITAR)

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2024. Plagiarism will be criminally prosecuted.

Just a gentle reminder to all non-residents, who own property in Spain and rent it out (whether long or short-term i.e. holiday home); you must file your Q4 2023 quarterly tax return now in January 2024. You are being taxed on your rental income for the previous three months: October, November, and December.

For 2023, the non-resident tax calendar is as follows:

• Q1 January – March. Filed on the first 15 days of April
• Q2 April – June. Filed on the first 15 days of July
• Q3 July – September. Filed on the first 15 days of October
• Q4 October – December. Filed on the first 15 days of January 2024

Our cut-off date to accept filing Q4 2023 non-resident tax returns is Friday the 12th of January 2024.

Please do not wait until the last moment to submit your quarterly tax return. We file this tax online all over Spain within 24 working hours.

We can offer you this tax service for a very competitive fee.

Our fee is 100% tax-deductible from the tax to pay.

The main highlight of our tax service is that we reduce your income tax by 70%, or more, on applying for lenient landlord tax relief on all your property-related expenses.

Contact us and pay less tax. If you overpay taxes in Spain, it's only because you want to.

Related tax service

Holiday Rental Accounting Service (HRAS)

Related taxation articles

• Holiday Rental Laws in Spain – 8th of March 2015
• Non-Resident Taxes in Spain – 8th December 2015
• Holiday Rental Laws in Andalusia (Decree 28/2016) – 8th of February 2016
• Renting in Spain - Landlord´s Taxation – 8th of January 2017
• Holiday Home Taxation in Spain – 8th of July 2017
• Holiday Rentals in Andalusia Made Easy – 3^rd July 2017
• Non-Resident Income Tax – 8^th December 2017
• Holiday Rental Accounting Service (HRAS) – 16^th January 2018
• Holiday Rental Taxation in Spain – 8th July 2018
• Renting in Spain: are you still overpaying income tax every quarter? – 16^th October 2018
• You are taxed at source on renting out in Spain – 30^th November 2018
• Did you get an email from AirBnb over your Spanish tax details? – 21st December 2018
• Important information from the Spanish Ministry of Finance – 7^th January 2019
• Property portals and rental platforms to pass on landlord details to the Spanish Tax Authorities. Are you prepared? - 12th January 2019
• Holiday lettings: VAT invoice dissected – 11th February 2019
• Requerimiento - Spanish tax agency's summons – 7th March 2019
• Save 70% on your landlord tax bill – 8th March 2019
• Spain's new rental law in 2019 – 8^th March 2019
• 8 Tips for Buy-To-Let Success in Spain – 21^st October 2019
• Rentals climb for the fifth consecutive year in Spain! – 12^th February 2020
• Spanish Government caps rent hikes to 2% in 2022 – 1^st April 2022
• Spanish Government extends the 2% rental cap a further 3 months – 21^st June 2022

Please note the information provided in this blog post is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

2.024 © Raymundo Larraín Nesbitt. All rights reserved.

Inset photo: Granada’s Albayzin, the Jewish district, where time stood still.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2024. Plagiarism will be criminally prosecuted.

8^th of January 2024

In 2015, under Spain’s former administration, a new law was passed (Ley 12/2015) which allowed all descendants of Sephardic Jews to apply for Spanish nationality. In practice, almost all applications were greenlighted and nationality was freely granted.

It has to be reminded that in 1492, the overzealous Spanish Catholic Kings purged Spain religiously, which included, besides expelling the Moors, also expelling all Jews, whose property was confiscated. As a result of this crass and unfair decision, Spain’s economy and business output would significantly decline over the next centuries. Due to this historic injustice, which long shadow has pursued Spain for generations, the 2015 law was passed to make amendments with its dark past and grant Spanish nationality to all living descendants of the Sephardic Jewish community who wished to take up the opportunity of recovering a sleeping Neshama.

With the change of administration in 2018, the application criteria became increasingly tighter, until in 2020 it almost grinded to a halt when almost all new applications were denied unless the certificate was issued by Spain’s Association of Sephardic Jews. This unofficial change translated in practice into denying almost all nationality applications.  

A new key ruling from a Madrid judge has now overturned the Government’s restrictive practice to - once again - accept as valid proof any certificate issued by a Sephardic Jew Association, even if not based in Spain. This pivotal change in effect opens again the floodgates of applications which had inexplicably grinded to a halt. Although no official statement was released, the rumour mill suspected several of these foreign certificates were being forged. So, in practice, only certificates issued by Spain’s Sephardic Jew Association, which were a minority, were being accepted as valid by Spanish Authorities (i.e. notaries).

However, to dampen the light mood, it is highly foreseeable the current administration in office will challenge the new ruling which will bog - once again - all Sephardic Jew applications for Spanish nationality. Spain’s current political administration is not exactly simpatico with Israel, as over half of the government is pro-Hamas, including the president.

Spain, once more, goes out of its way to be on the wrong side of history.

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved.

From Larraín Nesbitt Abogados, we wish all our clients and friends a Merry Christmas and a Happy New Year!

The law firm will now remain closed for the holiday season and will reopen for business on Monday the 8th of January 2024.

                                                                            ---

Desde Larraín Nesbitt Abogados, deseamos a todos nuestros clientes y amigos unas muy Felices Fiestas y un próspero Año Nuevo.

El despacho permanecerá ahora cerrado por vacaciones y nos reincorporaremos el lunes 8 de enero 2024.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2023. Plagiarism will be criminally prosecuted.

18^th of December 2023

In a new landmark provincial ruling from Alicante (Orihuela Costa) an estate agency, that mediated in a property sale without a Licence of First Occupation, has been found guilty and will have to pay the buyer a substantial amount in compensation.

This new ruling opens the door to litigate against real estate agencies for compensation when they intermediate on property sales that have not attained a Licence of First Occupation. The ruling goes on to expand that it is the duty of estate agencies to only sell properties which have attained a LFO.

A Licence of First Occupation is a critical administrative document that allows humans to live in new-build properties (off-plan) for the first time or in resales (after heavy property improvements & extensions).

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2023 © Raymundo Larraín Nesbitt. All Rights Reserved.

The clock is ticking. If you are a non-resident, and you own property in Spain, this is your last chance to file your Non-Resident Imputed Income Tax for year 2022. Even if you do not rent it out, you need to file this end-of-year tax. We file taxes online all over Spain.

Marbella-based Larrain Nesbitt Abogados has over 21 year’s taxation & conveyancing experience at your service. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Blog post copyrighted © 2023. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
Lawyer – Abogado
1^st of December 2023

The end of 2023 fast approaches.

One of our last blog posts for this year, is a gentle tax reminder.

All non-residents, who own property in Spain, need to file by the end of this year a tax called Non-Resident Imputed Income Tax (NRIIT, for short), even if you do not rent out your Spanish property. You are taxed on the previous year (2022).

We offer the following taxation service for a flat fee of 100 plus VAT/year.

We file your tax online within 24 hours.

Our last day to file this tax in 2023 is Monday the 18^th of December.

We offer the most competitive fees in the market.

Non-Resident Imputed Income Tax (Fiscal Representation Service) 100/year

We are specialized in taxation

Larraín Nesbitt Lawyers, small on fees, big on service.

Larraín Nesbitt Lawyers is a law firm specialized in taxation, conveyance, immigration & residency, inheritance, and litigation. We will be very pleased to discuss your matter with you. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line: (+44) 07543 838 218, or our Spanish line: (+34) 952 19 22 88, or by completing our contact form.

Legal & tax services available from Larraín Nesbitt Abogados (LNA):

• Non-Resident Income Tax (Fiscal Representation) 
• Holiday Rental Accounting Service (HRAS) 
• Registration of Holiday Homes (Andalusia)
• Spanish Inheritance Tax (IHT)
• Spanish Inheritance Tax Assessment Report (SITAR)
• Wealth Tax
• Spanish Resident Income Tax (IRPF)
• Tax form 720

Please note the information provided in this blog post is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. VOV.

2.023 © Raymundo Larraín Nesbitt. All Rights Reserved.

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2023. Plagiarism will be criminally prosecuted.

In a recent article published by Forbes (Kathleen Peddicord), Malaga was chosen as the best place in Spain to retire. Moreover, it was selected as one of the three best places in the world (along with Thailand and Panama)!

We have published over the years several articles covering why Malaga is such a great spot to invest and live in. Ultra-low taxation, deregulation, gorgeous weather all year round (over 300 days of sunshine a year!), modern medical facilities and state-of-the-art hospitals, amenities galore, a rich cultural life offering over a dozen museums, great food, a very safe city with almost no crime, and friendly natives to boot! You really can’t ask for more in life.

Oh, and it’s the home city of Picasso. Need I say more?

Malaga, Europe's Southern California - 11th June 2021

Malaga voted by expats as the world's second best city to live & work - 8th January 2022

Costa del Sol: your dream home in paradise – 8^th April 2022

If readers followed my investment advice over the years, and invested in Malaga city, they’ve likely tripled their real estate investment by now. Not to mention double-digit rental income returns on holiday rental accommodation.

You’re welcome.

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our Spanish line (+34) 952 19 22 88, our UK line (+44) 07543 838 218, or by completing our contact form to book an appointment.

Larraín Nesbitt Abogados, small on fees, BIG on service.

2023 © Raymundo Larraín Nesbitt. All Rights Reserved.