In this article we talk about inheritance in Spain and the figures of “executor” and “accountant partidor”, highlighting the functions entrusted to them in the Spanish Civil Code after a person’s death. The executor is the person appointed by the deceased in their will to carry out its provisions and therefore execute their last will.…
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FROM THE BLOG
EXPERT ADVICE – May June 2023
The “declaración de renta” is the annual income tax return that taxpayers in Spain have to present to regularise their situation for the previous finan cial year. Personal income tax (IRPF) is levied on all income obtained during a financial year, including for salaried employment (payroll), self-employed income, and other income such as rents, dividends,…
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ACQUISITION OF A PROPERTY BY A NON-RESIDENT IN SPAIN ARTICLE SUPPLIED BY WELEX LAWYERS & ACCOUNTANTS Taxes arising from the purchase of a property do not vary whether the ac quisition is by an individual or a company, resident or non-resident in Spain. Spanish non-resident income tax is a self-declaration tax that all non-fiscal residents…
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