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European Tax

2 results for: real estate sector

5/30/2022 2:56:06 PM

“Reference” value: the new Spanish “market” value for real estate transactions

By Cristina Puerta

Since 1 January 2022, taxpayers in Spain have had to pay tax on the “reference value” of their real estate acquisitions, which is a value...

11/11/2021 4:17:06 PM

By Cristina Puerta

The Spanish Constitutional Court has declared some provisions of the Law governing the Tax on the Increase in Value of Urban Land (TIVUL)...