Marbella-based Larraín Nesbitt Lawyers has over 22 years' taxation & conveyancing experience at your service. We offer a wide range of over 60 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 © 2025. Plagiarism will be criminally prosecuted.
16th of January 2025
By Raymundo Larrain
On Monday 13th of January Spain’s president floated the crazy idea of taxing up to 100% home purchases by non-EU nationals (i.e. British).
I’ll preface my post quoting Cicero:
"The closer the collapse of the Empire, the crazier its laws are." — Marcus Tullius Cicero (Roman statesman and lawyer).
The Spanish government, and in particular its acting president, is beleaguered by major corruption scandals (understatement) which extend to his inner circle. This has created a great political weakness which has resulted in almost no laws being passed in Spain over the last year.
The president has been mulling the idea to pull forward polling day, likely by early summer, so as to shore up his greatly undermined political support. Translation for laymen, this means the government has changed gears and is in electoral mode. Meaning any major political announcement, such as Monday's 100% tax, needs to be construed under the light of political spiel. With Spanish politics, you need to learn to read between the lines. This was an announcement aimed exclusively for the consumption of his domestic political audience and no heed should be paid to it by foreigners. It is a political bravado.
Now that we have gotten out of the way why he made such an irresponsible declaration on Monday, let us examine why the impact of this policy would be negligible and - fundamentally - why it cannot be done for technical reasons.
His irresponsible announcement on Monday made the headlines the world over.
However, overall property sales in Spain average 540,000 a year. Of which, 27,000 are accounted for by non-EU nationals, which is under 5%. In plain English, property sales to non-EU’s are a drop in the ocean and will not matter one iota in the overall grand scheme of things.
So even if he put into motion his announcement, it would serve no practical purpose and it would barely make a dent in rising house prices.
But now let’s move forward on why he cannot do it for technical reasons.
Spain is a Member country of the European Union, which has guiding principles that undergird the Union and cannot be undermined by any of its members, including Spain. Amongst these core tenets is the free movement of goods and people. This principle, enshrined in multiple laws and regulations, including the Founding Treaty of Rome from 1957, cornerstone of the Union, is often overlooked by career politicians. It means that Member countries cannot enact laws which impede in any way, shape or manner investments, even if they are of non-EU origin i.e. British or American. The principle of primacy of European Union law is based on the idea that where a conflict arises between an aspect of EU law and an aspect of law in an EU Member State (national law), EU law will prevail.
As an example of this principle of primacy, some regions of Spain passed lenient tax breaks on inheritance law which in practice resulted in no inheritance tax to pay. The Spanish government restricted these tax breaks to Spanish nationals only.
This was challenged at Brussels on grounds of fiscal discrimination (as it affected the free movement of goods and people) towards fellow EU nationals inheriting assets in Spain. Spain was forced to open the door and allow these tax breaks to nationals of all EU Member states. However, Spain adamantly refused to apply the tax breaks to non-EU nationals. Once again, this was challenged and the European Court of Justice issued a landmark ruling on the 3rd of September 2014 which basically slapped Spain on its wrist and forced it to extend the tax breaks to everyone, EU nationals and non-EU nationals alike, in effect quashing any fiscal discrimination which would be at loggerheads with the EUs Founding Principles.
Long story short, Spain embarrassingly was forced to backpedal on its fiscal policy. As a result, none of my UK clients pay IHT on inheriting estates in Andalusia, as they benefit from these tax breaks that apply to all EU nationals, including non-EU's. For reference, my article at the time: Inheritance tax in Spain: regional tax reliefs to benefit ALL non-residents in the future (even outwith EU/EEA) – 26th August 2019
Spain is a country incardinated within the EU's legal and economic framework. On joining the Union, Spain ceded sovereignty over certain matters which affect the Union as a whole. Spain is not at liberty to adopt rash policies, such as applying a 100% tax rate on non-EU nationals. And even if it shot itself in the foot, ploughing foolishly ahead, this law would surely be appealed - and won - at the ECJ; which I remind everyone is the highest court in the land, even towering above Spain's Supreme Court. The ECJ embarrassingly overrules Spain’s Supreme Court all the time, as every lawyer knows.
The bottom line is that when you are a Member State of the Union, it's a two-way street; you do not get to do what you want unchecked.
Monday's announcement is another prime example of much ado about nothing. Yes, granted, it will make great headlines in the international press and will even deter investments in the short term, but ultimately it will not come to pass. It's just political posturing, and Spanish politicians have proven adept at it.
In short, I will not lose my sleep over it and neither should you.
At Larrain Nesbitt Abogados (LNA) we have over 22 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.
2025 © Raymundo Larraín Nesbitt. All Rights Reserved.
Marbella-based Larraín Nesbitt Lawyers has over 22 years' taxation & conveyancing experience at your service. We offer a wide range of over 60 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 © 2025. Plagiarism will be criminally prosecuted.
7th of January 2025
By Raymundo Larrain
In a surprise move, the Spanish government approved last Thursday a 3-month grace period for Golden Visas.
Golden Visas were to end by the 1st of January 2025. In effect, the government extended Golden Visa applications during the first quarter of 2025. This was approved by Law 1/2025.
Concretely, the Golden Visa program now officially ends on the 3rd of April 2025.
Never say never again.
During this three-month transition period, Golden Visa applications will still be accepted, and applications pending as of the effective date will still be reviewed normally.
The law's wording:
La Ley 14/2013, de 27 de septiembre, de apoyo a los emprendedores y su internacionalización, queda modificada como sigue:
Uno. Se dejan sin contenido los artículos 63, 64, 65, 66 y 67.
Dos. Se introduce una nueva disposición transitoria primera con la siguiente redacción:
Aquellos inversores o familiares de inversores que, con anterioridad a la fecha de entrada en vigor de esta disposición transitoria, hubieran presentado la correspondiente solicitud, podrán recibir el visado o autorización correspondiente conforme a la normativa vigente en la fecha de presentación de la solicitud.»
Tres. Se introduce una nueva disposición transitoria segunda con la siguiente redacción:
«Disposición transitoria segunda. Renovaciones de visados y autorizaciones para inversores por adquisición de bienes inmuebles.
Los visados y autorizaciones para inversores que tengan validez a la fecha de la entrada en vigor de esta disposición transitoria, conservarán dicha validez durante el tiempo para el que hubieran sido expedidos.
En el caso de presentarse solicitudes de renovación, se tramitarán y resolverán conforme a la normativa vigente en la fecha de concesión de la autorización inicial.»
We are on the last days to file a Golden Visa residency permit.
If you have not done so already, please contact us urgently.
There is still time to file your Golden Visa.
LNA offers this blue ribbon visa service in under 3 weeks:
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:
At Larrain Nesbitt Abogados (LNA) we have over 22 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.
2025 © Raymundo Larraín Nesbitt. All Rights Reserved.
Larrain Nesbitt Abogados has over 22 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 © 2024. Plagiarism will be criminally prosecuted.
By Raymundo Larraín Nesbitt
Lawyer – Abogado
6th of January 2025
Introduction
On dealing with property in Spain, you will often come up with a series of property values that may seem somewhat confusing at a first glance. Some people are surprised to find these valuations differ significantly from one another. In today’s post we briefly explain each one and their purpose.
It is the assessed value local Tax Authorities give to a property in Spain. It is usually well below the market value (BMV). This rateable value is used as the taxable base to calculate a series of property-related taxes. You will find the cadastral value of your property in one of your local tax bills (i.e. IBI or SUMA). Be aware that a storage room or parking space may be regarded legally as a distinct separate entity from your main home and therefore subject to their own individual cadastral values. A cadastral value, in general terms, is 30 to 40% below the market value of a property. Rateable values, in theory, should be updated by local administrations every ten years to bring them in line with inflation. However, in practice, this is often not the case. The less this value is updated, the less tax the owner will pay.
When you command a property valuation from a Spanish surveyor, they will typically ask you if it’s for a lender or for you. When you apply for a mortgage loan, your lender must send by law a chartered surveyor to a property who will carry out a bank valuation. On average, the appraisal will be 30 to 40% BMV. The reason behind this great discrepancy is explained in detail in our article bank valuations vs. market value. The short version is that lenders, in the event of a bank repossession, need to work with a property value that offers a sizeable buffer to factor in all the associated repossession expenses involved. That is why lenders tend to significantly downgrade property valuations for the purpose of a mortgage loan; they need to value them ‘conservatively’. This buffer ensures all their repossession costs will be adequately covered, protecting themselves in the event of a foreclosure, cutting down their losses. In effect, a bank valuation is only useful for the lender.
This is what most layman normally understand on being asked after the value of their home. This will be the value listed with estate agencies on selling or renting a property.
Closing thoughts
To close, it should be noted that whilst a property may have a high intrinsic value (i.e. good location, commanding views, close to amenities, close to the beach, etc), its price may experience sharp slumps or increases, in line with the economy. This is particularly true of real estate markets with a tight demand which are prone to be volatile (i.e. those not located in large cities), as they are heavily location dependant and not resilient, leading to sharp price fluctuations on the change of economic cycles, creating unique business opportunities for savvy investors.
“Sólo el necio confunde valor y precio”. – Antonio Machado
Loosely translated as: “Only fools confuse value with price.”
At Larrain Nesbitt Abogados (LNA) we have over 22 years’ experience assisting foreign clients buying, selling, or renting properties in Spain. We offer a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in litigation, and immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 07543 838 218, our 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. Plagiarism will be criminally prosecuted.
... Read moreFrom 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 6th of January 2025.
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Desde Larraín Nesbitt Abogados, deseamos a todos nuestros clientes y amigos unas muy Felices Fiestas y un próspero Año Nuevo.
El despacho permanecerá cerrado por vacaciones y nos reincorporaremos el lunes 6 de enero 2025.
... Read moreThe 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 2023. 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
1st of December 2024
The end of 2024 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 (2023).
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 2024 is Wednesday the 18th of December.
We offer the most competitive fees in the market.
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):
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.
2.024 © Raymundo Larraín Nesbitt. All Rights Reserved.
Early on in my career, I was making small talk with a notary. He told me his daughter had just graduated in Law and already had three job offers. The first one was at a prestigious law firm where they offered her a respectable €2,000/month. The second job was at a leading bank where they offered her a superb €3,000/month. And finally, she was offered by an NGO a whopping €5,000/month.
Unsurprisingly, she chose the NGO as her first job. To put this into perspective, the best student in my class, studying a joint degree in Law and Economics in Madrid, got offered that same wage working for a top US consulting firm.
In other words, the NGO was grossly overpaying a newly graduated student aged 22.
Moving on, on the 29th of October 2024 Valencia was struck by tragedy. Devastating flash floods led to the deaths of hundreds of people, including half a dozen children. This tragedy brought out the best in people but also the worst.
Spanish people, of all walks in life, are very generous by nature. Understandably people sought to contribute to the thousands of afflicted by gifting food, warm clothing and water. Spain’s Red Cross is the country's number one NGO by a long shot, with over half a billion euros in public budget granted by the government. It remains, in most cases, as the first choice to contribute. Alas, giftors were shocked to find out the Red Cross flat out refused any food, clothes or water and would only accept money (?). This odd behaviour prompted an investigation by some inquisitive journalists.
As a result, the newspaper Gaceta.es published on the 7th of November 2024 a scathing exposé which revealed that Spain’s Red Cross allocated over 92% of its 2023 public budget to pay staff wages, including an uber generous €4mn wage packet to its top brass! To put this into perspective, that’s more than what CEOs of medium banks get paid in Spain!
In plain English, 9 out of 10 euros given to the Spanish Red Cross by the Spanish government ended up in the pockets of its staff and (very) well-paid executives during 2023. With less than 0.80 cents actually reaching those in need. In 2023, 475 million euros (out of a €514mn public budget), or 92% of its public budget, went straight to pay their 'workforce'.
Now I don't know about you, but those numbers don't look right to me. Maybe I'm just naive, but I'd reasonably expect over 90% of all donations made to the Red Cross to go towards their self-declared charitable goals (with a reasonable 10% spent in admin costs and overheads) not the other way around. Never in my wildest dreams would I expect them to pocket almost all the money generously gifted to them. Nor would I expect the top dogs of a charity to take home a paycheck of €4 million every year. That's just ludicrous.
My advise, knowing firsthand how some NGOs work in Spain, is that before you gift ANY money to an NGO is that you first do your research and check thoroughly their annual spending activity. Demand to see a full breakdown of their company accounts (which should be audited by an independent company). If they start with the Data Protection Act BS just move on to the next.
As my gran used to say: "It doesn’t matter what people say, what matters is what they do."
Call me old-fashioned, but back in my day, people that did volunteering expected nothing in return except the occasional warm smile from those bereft. Nowadays you have cynical people driving around town in posh German cars with kids enrolled in fancy British private schools working for NGOs for a sizeable monthly paycheck!
Something has to give.
... Read more
Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 60 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.
15th of November 2024
By Raymundo Larrain
The Golden Visa program is now confirmed to be phased out as of January 2025.
We are on the last days to file a Golden Visa residency permit.
If you have not done so already, please contact us urgently.
There is still time to file your Golden Visa.
LNA offers this blue ribbon visa service in under 3 weeks:
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:
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.
I have taken almost 10 days to blow off some steam before writing anything on this matter.
In today’s blog post, I’m going to analyse the actions of two men, of two Spanish presidents from the same political party, with a similar tragedy striking, but with very different outcomes.
In 1983, tragedy struck at the heart of the Basque Country. A terrible flashflood swept Bilbao threatening the lives of thousands. The then president, Socialist Mr. Felipe Gonzalez Marquez, acted decisively, as befits a statesman, immediately declaring a National Emergency (as it is the president's prerogative), and mobilized all national resources deploying within 48 hours 10,000 men (a further 3.000 men were added over the next days), 200 vehicles, and 50 heavy machinery to clear the roads and remove the debris. This tragedy resulted in 34 dead and 5 missing.
As a sidenote, Bilbao is the capital of the Basque region, which is a politically sentive area with active separatist movements. The fact Mr. Gonzalez boldly deployed the Spanish Army within speaks volumes. To take it into perspective at the time, it's akin to a UK Primer Minister sending in thousands of British paratroopers into the IRA stronghold in the 70's, even if for all the right reasons; it's an audacious and highly controversial political move. Truly, a president with cojones who takes on the mantle of responsibility.
Actions speak more than words.
The resolute action of Mr. Gonzalez resulted in saving hundreds, possibly thousands, of lives. This is what we expect from a leader, from a statesman. And this is one – of many reasons – why Mr. Gonzalez will pass on to history as one of the finest Spanish presidents of all time.
Right, let’s fast-forward 41 years, to the 29th of October 2024.
The Spanish government ignored all flashflood warnings from the Met Office on the 29th of October 2024 and did nothing, nada. The flashfllood swamped dozens of Valencian towns without any prior warning, and were all caught by surprise. They were woefully unprepared for what came next.
Disaster struck, and hundreds died (214 as of today), and 93 are still reported officially missing (initial reports estimated 1,900 people missing).
What happened next is that Spain’s government, led by the Socialist president Mr. Sanchez, did nothing – nada – for 5 (five) full days and nights, leaving it all to the regional authority of Valencia which was overwhelmed (ruled by an opposing political party). The central government did not declare a State of Alarm, nor send in the Army, nor any heavy machinery to assist and rescue the survivors. Moreover, it actively blocked and thwarted any help to the stricken region of Valencia resulting in even more deaths. The Spanish government’s inaction kills.
As a result, countless deaths followed which could have been easily averted had the central government stepped in and acted.
Hundreds of villages have been left to their own devises, and it is the neighbours themselves who are cleaning up the muck and debris, even with their bare hands.
After 5 days, Mr. Sanchez had the gall to show up in a Valencian town to be photographed (!) and was pelted by mud by the neighbours amid shouts too rude to reproduce here. Two official cars were damaged, and the president himself was hit with a stick hurled at him by the gathered crowd. The government attributes these attacks to “well-organised, radical ultra-right-wing movements”. Three people were detained on the following days, and all happened to have no affiliation to any political party whatsoever, and no previous criminal record; they were simply aggrieved townsfolk of the afflicted town Mr. Sanchez visited to take pictures of himself.
Mr. Sanchez still continues to this very day (ten days after) not to call a National Emergency on what’s happened in Valencia. He has also flat out refused all international help kindly offered by multiple countries (?). Moreover, instead of bending over to release government funds to assist all the people affected and rebuild the land, he’s blackmailing the opposition to approve his 2025 budget (which would cement his prower grip over Spain for the next years) in which he deviously included Valencia's relief funds. So, if the opposition does not yield and approve his budget, it will be them who will be made to look bad.
In effect, Mr. Sanchez is ruthlessly exploiting a human tragedy that has killed hundreds of innocents, including children, for his own political gain.
These are the facts.
And now onto my personal opinion.
I have long criticised Mr. Sanchez in multiple articles and blog posts over the years for all the things he’s done. Mr. Sanchez is widely accepted as the worst president in Spain’s young democracy, even surpassing the ineptitude of his colleague Mr. Zapatero (which is quite the feat).
But after what’s transpired in Valencia over the last week, he’s upped the ante and raised his game to a whole new level of depravation. He’s de facto now become the most hated man in all of Spain - by his own demerits.
All of these deaths, all of these losses, could have been averted, or greatly mitigated, if we had a real statesman in office.
And this is why Mr. Gonzalez will pass on to history and be fondly remembered as one of the finest statesmen Spain has ever had.
Ans this is why Mr. Sanchez will pass on to history as the worst, and most despised, spineless career politician of all time; a vile man.
The whole Spanish government must be judged, found guilty, and held accountable for one of the greatest derelictions of duty in history.
... Read moreAnál nathrach, orth' bháis's bethad, do chél dénmha
... Read more
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.
Actually, it’s both.
In John Boorman’s 1981 Excalibur movie, there is a part of the dialogue between Merlin and King Arthur where Merlin explains he is a dream to some, a nightmare to others. This apparent ambivalence can also be predicated on Spain’s taxation system: a dream for some, a nightmare for others.
The nightmare
If you happen to be a tax resident in Spain, and you are classified as a high earner, you will be hit with a top marginal tax rate of 50%. Unlike in other countries, in Spain to be regarded as a high earner, you only need to be making €60,000 in gross annual earnings. As from this amount, you trigger the top tax rates.
The dream
However, foreigners are in for a treat as a whole different story applies to them. Both EU and non-EU nationals can greatly benefit from very lenient tax breaks on applying for different tax regimes. I will describe both below, but it should be noted they both offer identical tax advantages.
EU nationals may apply for what is known as Beckham’s Rule. Over 10,000 taxpayers have benefited from it. We attain this in under 4 weeks. It offers incredible tax benefits:
Non-EU nationals may apply for the new Digital Nomad Visa which was approved in 2023. Over 7,000 applicants are now paying very few taxes thanks to the DNV. This visa has associated identical tax advantages to the ones listed above for Beckham’s Rule. We can attain this visa in under 3 weeks.
Conclusion
Fortunately, you don’t need to be King Arthur to pull out Excalibur from an anvil to pay less taxes in Spain.
All you need is to call us today and apply for either Beckham’s Rule, or for a Digital Nomad Visa and you are all set; paying fewer taxes, or none at all.
If you don't want to pay high taxes, don't speak to Merlin, speak to Larrain. We'll work the magic.
At LNA we offer you both services:
At Larrain Nesbitt Abogados (LNA) we have over 21 years of experience. We assist clients buying, selling, or renting properties in Spain. We are specialized in visas and taxation. You can contact us by e-mail at info@larrainnesbitt.com, by telephone at our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.
Please note the information provided in this article 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 will result in criminal prosecution. Ní neart go cur le chéile. VOV.
Larraín Nesbitt Abogados, small on fees, BIG on service.
2024 © Raymundo Larraín Nesbitt. All Rights Reserved.