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 April 2024

By Raymundo Larrain

Pedro Sanchez announced today in Seville he would be scrapping the Golden Visa programme that was implemented in 2013 at the height of Spain’s Great Recession. The programme’s goal was to kickstart the dead real estate market attracting foreign wealthy individuals to buy property in Spain.

Over 10,000 individuals have applied for it (alongside their families) since its inception. Over 70% of visas have been granted to Russian and Chinese nationals. Lately, post-Brexit, there had been a great surge of British nationals applying for them.

Mr. Sanchez argues his reason for shutting down the Golden Visa programme is because “(golden visas) create inflation in property prices and makes it difficult for young Spaniards to access the property ladder.”

I totally disagree with his view.

Almost 70% of Spanish youngsters are unemployed, and those which happen to be employed, earn an average wage of under €25,000/year. You cannot seriously think this is the market segment at which €500,000 luxury properties are levelled at? Give me a break. Besides, golden visas granted last year only account for 0.1% of property sales. Hardly a drop in a wide ocean of property sales.

In other words, no young Spanish person is ever going to be able to afford a 500k property. Additionally, the small amount on sales they represent barely make a tiny dent on overall property prices. Let's get real, golden visas' impact on overall property prices is next to negligible because this is a (very) niche market geared exclusively to affluent foreign buyers which represent a very small fraction of overall property sales (0.1%). These type of properties are neither marketed, nor intended, for under 30 year olds, who barely make ends meet every month.

So, it is clear to me that he is scrapping the Golden Visa programme for other undisclosed reasons i.e. electoral.

This is yet another example of him demonizing rich people as scapegoats of rising property prices to hide his incompetence and pander to his electoral base at a time his popularity is hanging at an all-time low. For a man that blabbers so much on how important social housing is for his social-communist administration, the fact is that he's been six years in power and has built ZERO houses at affordable prices for young ones. By contrast, the Community of Madrid, has quietly built thousands of such specially subsidized properties specifically aimed at youngsters to alleviate the housing problem. So, to quote Elvis, a little less conversation and a little more action please, Mr. President.

Lately, Sanchez is besieged by major (understatement) corruption scandals affecting his hard left-wing coalition government. So much so, that even people within his most intimate circle are allegedly being pointed out to be involved in the gross mismanagement of EU Next Generation Funds. You know, the 120 billion euros our EU Overlords generously allocated to Spain post-Covid-19 which no one knows exactly how or where they are being spent on. Surpise, surprise; who could have guessed? Stimmt!

We could always ask the people who were tasked to oversee these EU funds in Spain; oh wait, both of them quit for 'personal reasons´, deary me.

The corruption wave that now engulfs the government has likely led to this ‘dramatic’ announcement today that, in my opinion, will help zero young Spanish people attain a new home "at affordable prices" and will most definitely have a negative impact in Spain’s economy. But hey, that’s 101 Politics for you.

The bottom line is that if you are a non-EU national, this is your last chance to hop on the Golden Visa train before it leaves, as has been the case already in Ireland, Portugal, and Greece.

LNA offers this blue ribbon visa service in under 3 weeks:

Golden Visa (investor visa)

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.

Raymundo Larraín looks at Sevilla’s highlights as a place to live, visit, and invest.

I continue today with my running series on top places to buy and live in Spain. You can find older entries on this series scrolling down below. These impromptu light-hearted guides are not meant to be exhaustive; they are just there as a lighthouse to shed light on an area’s main highlights and landmarks.

Featured: Torre del Oro at dusk.

Introduction

Seville was founded on the shores of the Guadalquivir river, in Southern Spain, by the fabled Tartessian civilisation over two thousand years ago. Scholars speculate this advanced seafaring culture, which built huge stone cities in concentric circles separated by large bodies of water, was the source from which Plato drew inspiration for his Atlantis myth, the fabled lost city sunk under the waves.

The mythological city founder is Hercules, whose figure is depicted in the Andalusian flag (shown below), standing between two columns representing the Strait of Gibraltar. The green colour stands for hope and union, while the white stands for peace and dialogue. The Andalusian flag was designed by Blas Infante, Father of Andalusia, who in turn was inspired by the Moorish historical legacy. The green originates from the green flag of the Umayyad dynasty, ruling clan of al-Andalus for centuries, and the white colour symbolized peace or forgiveness for the Almohads.

Seville would later be populated by Phoenicians, Greeks and Carthaginians. In 43 BC, it was conquered by Julius Caesar and brought into the fold of the Roman Empire under the name of Hispalis, becoming one of its crown jewels (it was the empire’s breadbasket). In 1091 the Moors (first Almoravids, then followed by Almohads) conquered the city. The Moors ushered in a new era of splendour which turned Seville into the most important city in Spain. Iconic buildings, which have become synonyms with Seville’s beauty, date from this era, such as the Torre del Oro and the Giralda (a remnant of the Great Mosque).

During Spain’s Golden Age (16^th and 17^th centuries), and the discovery of a New World, Seville would become Spain’s second most important hub. Several landmark buildings were added, such as Seville’s Cathedral, The General Archives of the Indies, the university, la Casa de la Moneda, the town hall, etc.

Seville hosted in 1929 the Ibero-America Exhibition which changed its landscape for ever. Several pavilions became iconic buildings over time. In 1992, during Spain’s mini Golden Age, it hosted the Universal Expo which I had the pleasure of attending several times. The Expo of 1992 poured billions of euros into the city, in effect laying out the city’s infrastructure as we know it for the 21^st Century.

Seville stands today as the administrative capital of the Autonomous Community of Andalusia, the largest in Spain, always holding a sibling rivalry with its sister city Málaga, Andalusia’s economic powerhouse.

Seville, culture capital, cradle of artists and intellectuals

This city is the birthplace to several renowned figures, ranging from artists to emperors. I’ve greatly abridged the list to name the main ones. To name a few: Roman Emperor Trajan, Roman Emperor Hadrian, Al-Mutamid (king poet), Diego de Velázquez (painter, Seville’s most universal son), Antonio de Nebrija (grammatist), Fray Bartolomé de las Casas (staunch defender of Native’s Rights and a precursor of the civil rights movement), Lope de Rueda (writer and dramatist), Gustavo Adolfo Bécquer (romantic poet), Juan Ramon Jiménez (Nobel Prize in Literature 1956), Luis Cernuda (writer), Manuel Machado (writer and poet), Vicente Aleixandre (Nobel Prize in Literature 1977), Felipe González Márquez (lawyer and statesman, one of Spain’s finest presidents), Carmen Sevilla (actress and singer), Paz Vega (actress and model), Los del Río (duo of singers, ‘La Macarena’).

It also became the city of adoption by scores of other high-profile artists who, although born elsewhere, decided to live and work in the city such as Federico García Lorca (Spain’s finest poet), and Rafael Alberti (writer).

Its first recorded tourist was American romantic writer and diplomat Washington Irving, during his XIX century Spanish Islamic tour that also took him to Granada. Irving would spend a whole year living in Seville. But rather than read my boring drivel on his exploits, let’s hear it from him:

“If you ever come to Seville, do not miss visiting its glorious cathedral … visit it at dusk, when the last rays of sun, rather the last shining of the day, shine through its polychrome stained glasswindows. Visit it at night, when its chapels are poorly illuminated, its immense ships barely illuminated by the rows of silver lamps, and when the mass is prepared on the high altar, between flashes of gold and clouds of incense … I do not believe I have never felt an equal pleasure in any other monument of this kind … It is close to the house where I stayed in Seville and it was my daily resource. In truth, I visited it more than once in the course of the day. A slow wander through that cathedral, especially towards dusk, when the deepest shadows and the light of the polychrome stained glass more confused and vague, produced in me the impression of a walk through one of our great American forests …”

La Giralda

The Giralda (Arabic: ?????????‎) is the bell tower of Seville Cathedral in Seville, Spain. Originally, it was built as the minaret for the Great Mosque of Seville in al-Andalus, during the reign of the Almohad dynasty. This tower is all that remains of the original Grand Mosque. The Cathedral, including the Giralda, was registered in 1987 as a World Heritage Site by UNESCO, along with the Alcázar and the General Archive of the Indies. It remains as one of the most important symbols of the city, as it has been since the Middle Ages. The tower is one of the most famous monuments of Moorish architecture in Spain and one of the most refined examples of Almohad architecture.

Torre del Oro

The Gold Tower (Arabic: ????? ????????,) is a dodecagonal military watchtower in Seville. It was erected by the Almohad Caliphate to control access to Seville via the Guadalquivir river.

Constructed in the first third of the 13th century, the tower served as a prison during the Middle Ages. Its name comes from the golden shine it projects on the river, due to its building materials (a mixture of mortar, lime and pressed hay).

The Alcázar, a 1,000-year-old Moorish citadel

Seville’s city districts

• Historic city centre (casco antiguo, in Spanish): Major tourist attractions are located here, such as the cathedral, the Alcázar (it’s the oldest royal palace in Europe that is still in use today), the Torre del Oro, the Town Hall, the Palace of San Telmo, the Archivo General de Indias, and the Metropol Parasol.
• Distrito Sur: This was the location of the Ibero-American exhibition of 1929. You can find several museums here. It’s where the famous Plaza de España is located (detailed further below). If you have a penchant for architecture and aesthetics, it’s worthwhile taking a long stroll down the Avenida de la Palmera and taking in the breathtaking beauty of the 1929 pavilions and lush tropical gardens.
• Los Remedios: Located on the Isla de la Cartuja, on the west bank, it’s home to the Cartuja convent.
• Macarena: Located on the Eastern bank of the Guadalquivir river, it houses the Parliament of Andalusia.
• Triana: Named after the Roman Emperor Trajan (who was born in Italica, Seville). Brightly coloured working-class and gypsy neighbourhood where artisans (ceramics) and flamenco dancers flourish. Several renowned bullfighters hail from Triana. On its northern edge lies La Isla de la Cartuja, which was the location of the famous Expo 92. Several pavilions are still on display.
• Nervión: Located to the east, it’s an upscale district that serves as the city’s business and commercial centre. Restaurants and great tapa bars abound. Home to Seville’s FC soccer team.

Feria de Abril

Every year, two weeks after Easter Week, the Feria de Abril is held in Seville, lasting a week. This year from the 14^th to the 20^th of April. Natives dress up in typical Andalusian bright-coloured costumes. Women look stunning in their flamenco dresses and mantillas. Gorgeous thoroughbred horses are decked up in gala exuding nobility at every step. Horse-drawn carriages patrol the fairgrounds with beautiful women dressed up for the occasion. Pavilions (casetas de feria, in Spanish) sprout all over the city, like mushrooms after a heavy rainfall. In them, you will find great food and flamenco dancing.

It’s truly a sight to behold and you owe it to yourself to visit it, at least once in a lifetime. Sevillians *love* to party and make jokes, and this is the main event of the whole year. If you are looking for a good time, this is it!

Plaza de España

Ibero-American Exhibition of 1929

Was an exhibition that hosted the pavilions of several American countries. It left us scores of buildings of singular beauty which now dot the Avenida de la Palmera. Truly, if you love architecture, you should pay a visit to these pavilions which are now home to official institutions and important companies.

This exhibition left us as well the Plaza de España, which has been featured in countless movies and shows over time, such as Game of Thrones (Dorne) and Star Wars (Naboo, the prequels).

Fireworks display every night at Lago de España, Expo 92

Expo 1992

I have fond memories of my multiple visits to the Expo ‘92. Seared in my brain is Japan’s castle built entirely out of wood without using a single nail in what was a feat of human engineering. Chile’s 100,000-year-old iceberg brought from La Patagonia, which was later on returned to its exact location in a heartwarming touch of environmentalism, South Arabia’s magnificent pavillion in which I signed up for Aramco’s magazine (which I’m still receiving three decades on!), Morocco’s beautiful pavilion straight out of Scheherazade’s One Thousand and One Nights, and Australia’s exotic butterflies and wildlife. In short, it was a wonderful showcase of the best each country had to offer to the world.

The whole venue had an avant-garde microclimate installed that released clouds of water in regular bouts noticeably bringing down the sweltering heat. Since, I’ve seen this copied in many other places. It was also there I also saw for the first-time touch screens which were responsive to human interaction. It would take almost two decades for them to be released to the greater public through mobile phones and ATMs. Truly, the Expo allowed us a hopeful glimpse into Humanity’s future, and it looked bright. Every night, the magical water features came to life in its main lake (Lago de España) putting on a son et lumière show. Truly awe-inspiring stuff for young inquisitive minds.

Alfonso XIII hotel

If you can afford it, this is hands down the best accommodation in all of Seville. Its beauty and style are unmatched. Located right at the heart of the city, within walking distance of everything.

Seville has many delights other than monuments

Conclusion

Sevilla offers a unique quality of life that is second to none.

I could go on and on for days, and nights, lauding Seville’s mesmerizing beauty, but hands down what sets it apart from other cities – making it truly special – are its people. Sevillians are the most heartwarming people you’ll come across and will make your stay most welcome.

Seville is a dream city, home to dreamers. Do you like dreaming?

Sevilla, ciudad de ensueño, cuna de soñadores.

Self-portrait of a young Velázquez

“Procura que los sueños se vuelvan metas y no se queden en sueños.” – Diego de Velázquez

“Turn your dreams into goals, do not allow them to linger as dreams.”

Diego Rodríguez de Silva y Velázquez (1599 -1660). Born in Seville during the Age of Dreams, at the apex of Spain’s Golden Age, he was the son of a notary. He became the leading artist in the court of King Philip IV in Madrid. He specialized in royal portraits. His most notable work would be a large portrait of the imperial family known as Las Meninas (exhibited in the Museo del Prado, in Madrid). This ingenious painting introduced a series of contemporary elements which in effect broke away with the past, ushering in a modern era in painting, becoming a major milestone in art history. His works would become influential, to the point of inspiring other leading artists centuries on such as Pablo Picasso, Salvador Dalí, and Francis Bacon. Velázquez is Sevilla’s most universal son and likely Spain’s finest painter.

Other entries in this running series:

• Costa del Sol: your dream home in paradise – 8^th April 2022
• Sotogrande, the pearl of Cadiz – 3^rd June 2022
• Barcelona, the beautiful – 8^th November 2022
• Madrid, passion for life – 21^st March 2023
• Mallorca: Heaven on Earth – 8^th June 2023
• Granada, the Last Kingdom – 12^th October 2023
• Sevilla, dream city – 21^st March 2024

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 may result in criminal prosecution. Ní neart go cur le chéile. Voluntas omnia vincit.

2.024 © 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 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.

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.