Real Estate Taxation


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Real Estate Law

  1. Investments and divestments in real estate
  2. Planning of the real estate development activity.

Tax aspects that you must take into account if you want to invest in real estate

When it comes to investing in real estate assets it is essential to know the real estate taxation of each of them in order to avoid surprises in the income statement or in the taxes associated with the sale of real estate.

The territorial location, with different fiscal treatment according to the autonomous community and population where the property is located; To be registered as landlord of the premises or the bonuses of the family business, are aspects to value before making a patrimonial investment.

Real Estate Taxation:

Must take into account:

VAT: Value added tax.

ITP: Transfer tax.

The realization of real estate gains

once discharged from the real estate asset will be taxed in person at a rate close to 24%. In the case of companies, taxation will go to the general tax rate of Corporate Tax (28% for the year 2015 and 25% for 2016).

The yields derived from real estate rents

obtained by individuals will be taxed at the IRPF headquarters at the corresponding marginal rate in each case (there is a relevant bonus for the income derived from the rental of homes). As for the real estate income derived from the rent obtained by a company, they will be subject to the general tax rate of the Corporation Tax.

The estate tax

is a direct, general and personal tax levied on world property or possessions. It is a state tax, established and regulated by the State, although its total yield, as well as certain regulatory powers, is assigned to the Autonomous Communities.

The inheritance and donation tax

is a tax that taxes the acquisition of goods and rights by, generically speaking, inheritance or donation. It is also a state tax whose yield is given to the Autonomous Communities, taking charge of the management and collection, as well as assuming certain regulatory powers.

Pablo Barba, Lawyer.

Abogado advocat Pablo Barba lawyer pablo barbaPablo Barba is the head of our group of Lawyers. He is the founder of Ausbar Lawyer and has a great experience in high level offices, among them Garrigues.

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