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  • Fiscal
    de IBI y otros impuestos calculados en base al valor catastral de inmuebles en Jávea Como muchos de ustedes ya sabrán la Ponencia de Valores de bienes inmuebles realizada en el año 2005 en base a la que el Ayuntamiento de Jávea calcula y emite los recibos del IBI desde el año 2006 ha sido anulada en virtud de la Sentencia del Tribunal Superior de Justicia de la Comunidad Valenciana de 20 de diciembre de 2007 La firmeza de dicha sentencia ha sido reconocida y confirmada por la Sentencia del Tribunal Supremo de fecha 22 de Marzo de 2012 Una consecuencia de ello es que todos los actos dictados en aplicación de dicha Ponencia de devienen nulos Ejemplos de dichos actos son las liquidaciones del Impuesto sobre Bienes Inmuebles IBI y del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana IIVTNU conocido como Plusvalía Municipal Asimismo existen otros impuestos que son calculados en base al valor catastral y que se ven afectados por la anulación de la Ponencia de Valores del año 2005 Impuesto de Sucesiones y Donaciones Impuesto sobre la Renta de las Personas Físicas e Impuesto sobre la Renta de los No Residentes Es por ello por lo que recomendamos realizar una Solicitud de Devolución de Ingresos Indebidos reclamando la cantidad indebidamente pagada en concepto de estos impuestos en ejercicios anteriores En el caso del IBI es posible reclamar al Ayuntamiento de Jávea lo indebidamente ingresado en los ejercicios 2006 a 2011 aunque en atención a una interpretación de la normativa puede que sólo se conceda la devolución de lo ingresado en los años no prescritos es decir los 4 años anteriores a la presentación de la solicitud Para otros impuestos es posible reclamar lo ingresado en exceso durante los cuatro años anteriores a

    Original URL path: http://www.lextax.es/index.php/es/actualidad/itemlist/category/4-fiscal (2016-04-30)
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  • Lawyers
    heirs without wishing for them to suffer delay and escalating costs then you ought to make a Will in Spain before you pass away We recognise that owning a Spanish property can lead to uncertainty about your foreign obligations and we highly recommend that you plan well ahead before or immediately after you buy the property to ensure you have both a foreign Will and a Spanish Will As a Will is one of the most important documents you will sign in your lifetime failing to take expert professional advice can result in mistakes and missed opportunities to save tax which in the long run can prove to be extremely costly and upsetting for families and loved ones In conclusion it is essential that appropriate expert trusting professional advice is obtained in making sure that Spanish Wills are designed appropriately to provide the basis for the most convenient efficient and straightforward succession process possible in the circumstances This means avoiding inconsistencies or conflicts in the use of language for instance the consequences of a poor quality translation the dangers of possible mutual incompatibility of Wills and confusion over succession issues and taxation liability We are proficient with the wording required You just need provide us with your details tell us to whom you wish to leave your property and we will draw up or update your Spanish Will for a very reduced and competitive fee We hope this information is useful and should you have any additional question please do not hesitate to contact us by e mail Escribe el primer comentario Domingo 18 Enero 2015 10 35 SPANISH TAX INHERITANCE DOES NOT COMPLY WITH EU LAW The Court of Justice of the European Union has determined that the Spanish tax to the inheritance and donations does not comply with EU law to not allow non residents can benefit from the tax advantages offered by the regional administrations The Commission asserts that the Spanish legislation constitutes discrimination because there is no objective difference that can justify a difference in tr eatment between residents and non residents or among the residents that have a property in Spain and who possess abroad says in a judgment the Court The judgment respond that way to a motion filed in March 2012 by the European Commission considered that some aspects of the legislation of the tribute were incompatible with the free movement of persons and capital within the European Union Although the inheritance tax is a state is given by the central Government of the Autonomous Communities tax cuts that apply to residents Although the inheritance tax is a state is given by the central Government of the Autonomous Communities tax cuts that apply to residents While the Court of Justice accepts the allegations Spaniards on the free movement of people because it says the Commission has not demonstrated how it violates such freedom believes that the Spanish legislation constitutes a restriction on the free movement of capital Escribe el primer comentario Martes 14 Octubre 2014 19 46 TAX INFORMATION EXCHANGE AGREEMENTS BETWEEN SPAIN GUERNSEY JERSEY AND THE ISLE OF MAN The Council of Ministers of the Government of Spain authorized the signing of three agreements on tax information exchange between Spain and the British territories of Jersey Guernsey and the Isle of Man Signature of the agreements will be made with those territories because the United Kingdom has authorized them to negotiate their own agreements with the Member States of the OECD and the European Union The new information exchange agreements between Spain and Guernsey Jersey and the Isle of Man pose a significant advance in the tools of prevention of tax fraud and will have a significant impact in the fight against international tax evasion once they take effect Through such agreements made under the model agreed with the OECD territories undertake to obtain and provide all information that is relevant to the determination assessment and collection of taxes the recovery and enforcement of tax claims or the investigation or prosecution of tax matters It will not be possible to oppose secrecy As arrangements become effective and the exchange of information is effective these territories will cease to qualify as a tax haven for Spanish Tax Administration In the case of Spain any state tax will be within the scope of the Agreement among other taxes on income of individuals and non resident individuals partnerships estates inheritances and donations capital transfers and documented legal acts value added and excise taxes and local income and wealth New standard for information exchange Spain is very active internationally advocating the principles of transparency and exchange of information Today Spain is leading along with Germany France Italy and the United Kingdom the development of a new international standard for automatic multilateral exchange of information based on the FATCA Agreement signed with the United States Moreover Spain has completed in recent years many international conventions and agreements to ensure the exchange of information Qatar Austria UK India Uzbekistan Cyprus Argentina USA Monaco and Macao Etiquetado como TAX TAXES TAX RETURN TAX FRAUD EVASION FACTA OCDE UK SPAIN LEGAL FISCAL Escribe el primer comentario Martes 14 Octubre 2014 19 41 NEW TAX TREATY BETWEEN UK AND SPAIN The new tax treaty between the United Kingdom and Spain has just been signed It has not yet entered into force but it is expected this will take place during 2013 We will inform you very soon about the changes occurring among them clarifications on taxation on trusts and the reduction in the withholding rate on interests and dividends Etiquetado como LAW UK LAWYERS TAX TAXES AEAT SPAIN BRITISH Escribe el primer comentario Martes 14 Octubre 2014 19 40 INTERNATIONAL TAXATION SYSTEM NATIONAL OFFICE It is a new specialized unit that as announced last November by the Spanish Secretary of the Department for Finance Miguel Ferre will be in charge of the centralized actions planning and uniform action criteria setting for all the Spanish Tax Agency in matters of international taxation

    Original URL path: http://www.lextax.es/index.php/es/news/itemlist/category/5-lawyers (2016-04-30)
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  • Legal
    the local police so you can get a police report You will need the report for insurance purposes and to obtain a replacement travel document from us Contact the nearest British Embassy High Commision or Consulate Complete an Lost or Stolen LS01 Notification form in order for your passport to be cancelled Identity theft is a growing crime To protect your identity please bring or send this form to us as soon as possible You do not need to wait until you apply for a new passport It is vital you report a lost or stolen passport as soon as possible even if you don t want to replace your passport immediately We will record the loss or theft of your passport and forward the information to the Identity and Passport Service IPS IPS will then cancel your passport to reduce the risk of someone else using your passport or your identity Help travelling back to the UK or other destination If you need to travel urgently you may be eligible for emergency travel documentation please visit this link Replace a lost or stolen passport You can apply for a replacement passport at the same time as reporting your British passport lost or stolen Form more information click on this link What to do about a damaged passport You do not need to report a damaged passport but if your passport is damaged beyond reasonable wear and tear some airlines may not let you travel For this reason we recommend that you apply for a replacement as soon as possible You will need to send the damaged passport when you apply for a replacement We will return it once we have established your identity and confirmed that the damage is not due to fraudulent tampering Fraudulent tampering means someone trying

    Original URL path: http://www.lextax.es/index.php/es/news/itemlist/category/6-legal (2016-04-30)
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  • Tax
    of capital which is hold or deposited or located abroad This includes fiduciary agreements and trusts Life or disability insurance in which the taxpayer is the policyholder Also annuities or temporary rents in which the taxpayer is a beneficiary contracted with entities established abroad Real estate and property rights of the holder located abroad The reporting requirement will be required also for those who are considered to be beneficial owners in accordance with the provisions of Article 4 2 of Law 10 2010 for the prevention of money laundering and terrorist financing that is for The natural person on whose behalf it is intended to establish a business relationship or intervene in any transaction The natural person who ultimately owns or controls directly or indirectly a percentage higher than 25 of the capital or voting rights of a legal person or by other means exercising control direct or indirect of the management of a legal person An exception is a company listed on a regulated market in the European Union or third country s equivalent The person or persons who hold or exercise control of 25 or more of the property of a legal instrument or the person who administers or distributes funds or when beneficiaries are yet to be determined the class of persons in benefit of which is set up or operates There will be no reporting obligation for those assets or rights whose value is lower than 50 000 euros considered in the aggregate for each group of assets listed above In the following year the information returns should be filed only if there are new assets or rights the values of assets or rights already reported have increased in certain cases in which ownership in those assets or rights is relinquished Penalties It regulates a system of penalties for cases in which these information models i are not submitted on time ii are submitted with incomplete inaccurate or false information or iii are presented by means other than electronic computer or telematic when those means are required These are considered very serious offenses Penalties in these cases are fixed generally in an amount of 5 000 euros per item or set of data on the same asset if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented by means other than electronic computer and communication when it is compulsory to use these means Effects on income tax and corporation tax Failure to comply with this new reporting requirement in term besides the punitive consequences aforementioned also produces effects in the field of income tax and corporation tax For Personal Income Tax tenure statement or acquisition of goods or rights in respect of which the obligation to declare has

    Original URL path: http://www.lextax.es/index.php/es/news/itemlist/category/7-tax (2016-04-30)
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  • Economy
    SWAP SHOP We are proud to participate in the charity swapshop Please find more details in http charityswapshop webs com Etiquetado como CHARITY BENEFICO COLABORAR AYUDA HELP Escribe el primer comentario Esta dirección de correo electrónico está protegida contra spambots

    Original URL path: http://www.lextax.es/index.php/es/news/itemlist/category/8-economy (2016-04-30)
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    JAVEA LEGAL LEY LEYES NO RESIDENTES SEGURIDAD SOCIAL SUBVENCIONES TAXES TRABAJADORES UNION EUROPEA Categorias Abogados 32 Derecho 0 Economía 1 Fiscal 3 Lawyers 12 Legal 1 Tax 2 Economy 1 LEXTAX CONSULTING Abogados Asesores Carrer D Avall 31 03730 Jávea Alicante España T 34 96 579 20 15 Esta dirección de correo electrónico está protegida contra spambots Usted necesita tener Javascript activado para poder verla Acceso Usuarios Nombre de usuario

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  • UNION EUROPEA - LEXTAX CONSULTING NOTA DE PRENSA
    Esto necesita de una atención especial en las situaciones transfronterizas en las que debe eliminarse la doble imposición Este grupo de expertos integrado en la Dirección General de Fiscalidad y Unión Aduanera de la Comisión Europea está formado por un máximo de veinte organizaciones de distintos países de la Unión Europa Lextax Consulting ha sido seleccionada para pertenecer al mismo por su experiencia y conocimiento en la tributación de particulares Lextax Consulting es un despacho de abogados y asesores fiscales fundado en 2 011 por Juan José Martínez Pérez y Gloria Diego Herrero Su especialidad es el asesoramiento fiscal y jurídico a residentes extranjeros y a empresas La consultora javiense se haya además incluid a dentro de las listas de abogados confeccionadas tanto por el Consulado Británico en Alicante como por las embajadas irlandesa y australiana en España Es también una entidad adherida a la Estrategia de Emprendimiento y Empleo Joven 2013 2016 concedida por la Secretaría de Estado de Empleo A partir de ahora Lextax formará parte de este grupo de expertos que va a trabajar en facilitar la movilidad de personas físicas dentro del ámbito de la Unión Europea principalmente en materia de impuesto sobre la renta e impuesto de sucesiones aunque posiblemente también en el área de tributación de vehículos y e commerce El primer encuentro del grupo de expertos será el próximo día 30 de Junio en Bruselas Bélgica en el que participará la socia directora del área fiscal y contable Gloria Diego Herrero quien cuenta con más de diez años de experiencia en el asesoramiento fiscal internacional a expatriados A lo largo de 2 014 se celebrarán más reuniones a la s que asistirá Laura Miralles Server miembro del área de fiscal del despacho Lextax Consulting espera que dichas reuniones se materialicen definitivamente en leyes

    Original URL path: http://www.lextax.es/index.php/es/actualidad/item/57-union-europea-lextax-consulting-nota-de-prensa?tmpl=component&print=1 (2016-04-30)
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  • Lextax - Abogados y Asesores Fiscales en Jávea
    Enviar por E mail este enlace a un amigo Cerrar Ventana E mail a Enviado Su E mail Asunto Enviar Cancelar

    Original URL path: http://www.lextax.es/index.php/es/component/mailto/?tmpl=component&template=rt_clarion&link=2be98acfb8d0f26bc582d27a76591df4cfcdf424 (2016-04-30)
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