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  • COLLABORATIONS
    Colegio de Arquitectos ASSOCIATIONS Historical Xabia MEJ Association of Women Entrepreneurs of Javea Red PAE EMBASSY OF ENGLAND LEXTAX CONSULTING Lawyers Advisors Carrer D Avall 31 03730 Jávea Alicante España T 34 96 579 20 15 This email address is being protected from spambots You need JavaScript enabled to view it Users Username Password Remember me Forgot your password Forgot your username Lextax Consulting 2012 All rights reserved Legal notice

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  • SPECIALITIES
    companies and statutory amendments Drafting and negotiation of shareholder agreements agreements of partners or shareholders family protocols etc Day to day keeping of corporate life legal secretary Corporate restructuring Bankrupcy procedures Debt Claim Duties and responsibilities of shareholders and directors Conflicts between shareholders and corporate resolutions and directors liability challenging Commercial contracts service delivery agency distribution franchise and supply agreements Confidentiality agreements Licensing and outsourcing contracts Work and industrial contracts

    Original URL path: http://www.lextax.es/index.php/en/specialities (2016-04-30)
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  • NEWS
    Administrations from our environment This is reflected on several international organizations where Spain participates acting to increase the international cooperation standards as it occurs at the Global Transparency forum in Information Exchange or to avoid the tax bases erosion and benefits offshoring in a recent initiative from the OECD The concern is shared by the European Union which recently launched its Plan of Action to strengthen the battle against tax fraud and evasion The Spanish Tax Agency should advance in this urgent field for the international tax system so a determined push of the tax control action is necessary in this matter In a similar manner to other neighbour countries structures by this Resolution is created within the Financial and Tax Inspection Department from the Spanish Tax Agency and depending on the Management of it an International Taxation System National Office which will have power in the whole national territory for the management administration planning promotion and operational coordination in the matter By this Resolution functions and power are attributed to the mentioned Office their essential organization and operation profiles are established and are performed in the 24th March 1992 Resolution the necessary technical adjustments to ensure the Office Chief action as well as from the integrated teams on it This Resolution will enter in force the 1st April 2013 http boe es boe dias 2013 03 15 pdfs BOE A 2013 2811 pdf As always we are available to our friends and clients to help with all possible doubts about these issues Be the first to comment Tuesday 14 October 2014 19 39 How does the General Urban Plan of Jávea affect us The General Urban Plan of a municipality is essential for its further urban development the basis of the future of a city From what it establishes certain actions can be performed on a few specific areas and not in others targeting the land to residential industrial tertiary or dotational use This document is not of little importance as it sets a time horizon of ten years for the urban model and also affects economic activity to the extent that empowers certain economic activities over others Currently the municipality of Jávea is processing this document Specifically a proposal has been presented by the City Council Consultation Paper which has undergone an initial assessment by the competent bodies of the Department The result of this first assessment is contained in the Reference Document now hanging on the website of Consellería and open to the public in this link CLICK HERE which allows to anticipate what will be the guidelines of growth of the municipality Broadly speaking in terms of residential use the proposed growth reflects current planning proposals proceeding to the declassification of some sectors and the reunification of others who are close In fact the current planning 14 727 466 m2 are decreased to 6 950 024 m2 for various reasons and thus 7 777 442 m2 are desclassified as residential use i However Consellería is requesting to downward the prevision of these surfaces initially planned As for the tertiary use only two sectors arise Sector V Mesquides and Sector XI Cabanes for which a series of measures to protect the landscape and prevent potential flood are requested by the Government Moreover both areas are located within the coastal strip of 500m area considered by the Coastal Act which entails certain limitations on occupancy density volume etc which must be taken into account It also calls for an analysis of the increase in demand for this type of soil and on that basis a justified proposal on dimension and locations is asked for For industrial use there is only one sector Sector VI Benimelis in respect of which a series of justifications regarding the location chosen by the technical team is again requested Its need is doubted because the view of the Administration is that existing industrial land development may be sufficient to meet demand In fact the Reference Document requires that an analysis is made of the increase in real demand and the silting of the existing soil to justify the appropriateness of the new proposal in terms of location and size Finally it states that the possibility of extending to 200 meters the easement area in areas of undeveloped land and land for development without programming finally adopted must be analyzed The importance of this Reference Document is that it is the only way we have to know to what extent the General Urban Plan affect us and what use is being proposed for your land This in turn will allow you to present allegations if you do not agree with it You must take into account that there are certain deadlines for this That is any claims must be raised at the precise moment that the law so requires and not in another It is true that the excessive length and technicality of the documents to be consulted may hinder this possibility To solve this problem a report prepared by a professional in Urban Law will clarify how future changes affect your land and let you know what uses and under which conditions can be given to it providing a basis on which to raise any allegations due I Reference Document approved by the Commission for Environmental Assessment of November 8 2011 Page 9 of 50 Be the first to comment Tuesday 14 October 2014 19 36 BRIEFING Be the first to comment Tuesday 11 December 2012 09 43 New reporting requirements for assets located outside of Spain Very recently the Spanish Government has launched a new anti fraud plan to prevent tax evasion One of the enacted measures concerns assets held outside Spain and would affect most expatriates living here Obligation to inform An additional provision is incorporated into the General Tax Law which establishes the obligation to report on the following assets and rights located abroad before March 31st of the year following that for which the information must be reported Accounts located abroad in entities engaged in the banking or credit traffic in which the taxpayer is the titleholder or in which he or she is a representative authorized person or beneficiary or in which he or she has disposal powers Any values assets securities or rights representing capital equity or assets of all types of entities or the transfer to third parties 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 not been fulfilled will be considered a taxable capital gain and integrated into the overall tax base of the oldest non prescribed tax year For the Corporate Income Tax goods and rights will be considered as acquired with undeclared income and will also be assigned to the oldest non prescribed tax period This applies to periods ending as of October 31 2012 The Act with unclear wording establishes that the imputation of rent will be appropriate to the period in which this new wording of the rule was in force We are therefore faced with a irrebuttable presumption applicable even if the taxpayer can establish that such property or rights come from a prescribed exercise However this presumption would not be applicable if the taxpayer or the taxpayer can prove that these goods and rights have been acquired With declared income which would include income regularized by special tax return regulated in the first additional provision of Royal Decree Law 12 2012 also known as tax amnesty With income earned in tax years in which the tax payer was not a taxpayer in Spain of the Personal or Corporate Income Tax respectively Penalties Treating capital gains as unjustified or unreported income entails the imposition of sanctions for very serious offense with proportionate pecuniary penalty of 150 of the amount of the tax liability resulting from its inclusion in the tax base of the oldest non prescribed tax year These effects occur from October 31 2012 date of entry into force of the Law 7 2012 The information provided in this article is not intended to be legal advice but merely conveys general information related to legal issues We kindly invite you to visit and comment about this article in our blog and at facebook your comments in this respect will be greatly appreciated Tagged under TAX TAXES LAW SPAIN AEAT REPORTING ASSETS Be the first to comment Thursday 27 September 2012 19 25 28 09 2012 Tomorrow we will be closed sorry for the inconvenience To contact us send an email to This email address is being protected from spambots You need JavaScript enabled to view it thanks Be the first to comment Friday 21 September 2012 10 57 FRIDAY 21 09 12 We want to inform all our customers and friends today Friday September 21 will be closed from 03 00 PM Sorry for the inconvenience If you have any questions please contact us at the following email This email address is being protected from spambots You need JavaScript enabled to view it Be the first to comment Friday 21 September 2012 10 46 What to do if your UK passport is lost or stolen LexTax being included in the list of English speaking lawyers prepared by the British Consulate of Alicante is helping to promote this short video to assist British nationals with issues around lost or stolen passports Below you will find some useful information about what to do in such cases However to avoid the inconveniences that a lost or stolen passport may cause we recommend foreign nationals living in Spain to make a notarized copy of their passport or identity card A notarized copy has exactly the same identification effect in the Spanish territory that the original In this way you can bring the copy with you and leave your identification documents safely at home Please note that this copy is not valid outside the Spanish territory and therefore cannot be used to travel abroad If your pasport is lost of stolen you should Report the theft or loss to 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 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 the Consulate of Alicante 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 The loss or theft of your passport will be recorded and forwarded 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 The Consulate 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 to change the identity details or photo on a passport for example to use it illegally If you later find your passport If you find your passport after reporting it lost or stolen you must return it to the nearest Embassy High Commission or Consulate or the Identity and Passport Service in the UK It will already have been electronically cancelled but we need to take further cancellation action You cannot use your found passport for travel If you do your passport will be impounded by the Borders and Immigration Authority at UK ports or airports If travelling overseas you could face deportation or arrest You also will not be able to use it as a means of identification as proof of nationality or for any other legal purpose as this may be detected as a potentially fraudulent act Tagged under UK PASSPORT BRITISH CITIZENS STOLEN SPAIN Be the first to comment Thursday 20 September 2012 17 49 CHARITY SWAP SHOP We are proud to participate in the charity swapshop Please find more details in http charityswapshop webs com Tagged under CHARITY Be the first to comment Tuesday 18 September 2012 12 47 IBI JAVEA We have created a specific email address to contact us to the issue of the return of IBI in Jávea This email address is being protected from spambots You need JavaScript enabled to view it Tagged under REFUND PROPERTY SALES NO RESIDENTS NON RESIDENT TAX RETURN TAXES CITY HALL SUPREME COURT JAVEA Be the first to comment Sunday 16 September 2012 14 52 Partial refund of past IBI receipts and other taxes calculated on the rateable value of properties As you may already know the revised assessment of rateable values of real estate in Jávea carried out in 2005 on the basis of which the Jávea Town Hall has calculated IBI Property Rates receipts since 2006 has been annulled under the Judgment of the High Court of Justice of the Valencian Region dated December 20 2007 The correctness of that judgment has now been recognized and upheld by the Supreme Court judgment dated March 22nd 2012 One consequence of this is that all taxes paid pursuant to that valuation become null and void Examples of such taxes are the receipts of the IBI Property Rates and Tax on the Increment in the Value of Urban Land IIVTNU payable on the sale of property There are also other taxes that are calculated based on the rateable value and that are affected by the cancellation of the revised assessment of rateable values of 2005 Inheritance and Gift Tax Income Tax of Individuals and Income Tax of Non Residents You therefore may want to consider making a claim for the refund of amounts overpaid in respect of these taxes in prior years In the case of IBI we recommend that you can make a claim to the Jávea Town Hall in respect of the amount unduly paid in 2006 to 2011 However please note that on a strict interpretation of the law it may only be possible to go back 4 years prior the filing of the application In respect of the other taxes the particular 4 year period subject to the refund claim depends on when the application is finally

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  • CONTACT
    you for contacting us Your request as soon as possible Please turn on javascript to submit your data Thank you LEXTAX CONSULTING Lawyers Advisors Carrer D Avall 31 03730 Jávea Alicante España T 34 96 579 20 15 This email address is being protected from spambots You need JavaScript enabled to view it Users Username Password Remember me Forgot your password Forgot your username Lextax Consulting 2012 All rights reserved

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  • DISCLAIMER
    or accumulate certain non personal information regarding your use of the Website for example information that indicates which of our pages are most popular 2 Cookies and Log Files LexTax Consulting SLP may place a cookie on your hard drive of your computer to recognize it as user and personalize your use of the Website The cookie is stored on the hard drive of your computer until you delete it You may set your browser to notify you of the presence of cookies or to reject them automatically If you reject cookies you can still use the Website although this may involve limiting the use of some of the benefits or impede the proper functioning of the Website 3 Third LexTax Consulting SLP may hire third parties to perform functions on its behalf in relation to the purposes for which they could collect their personal data for example analyze the information provided host websites or provide integrated logistics services These third parties may have access to personal information needed to perform their functions but may not use such information for any other purpose and regulate our relations with these parties in the manner required by the applicable legislation on data protection personal Google Analytics a web analytics service provided by Google Inc a Delaware company whose main office is at 1600 Amphitheatre Parkway Mountain View California CA 94043 United States Google Google Analytics uses cookies which are text files placed on your computer to help the website analyze how users use the site The information generated by the cookie about your use of the website including your IP address is transmitted to and stored by Google on servers in the United States Google will use this information on our behalf in order to keep track of your use of the website compiling reports on website activity for website operators and providing other services relating to website activity and internet usage Google may also transfer this information to third parties when required by law or where such third parties process the information on Google s behalf Google will not associate your IP address with any other data held by Google You may refuse the processing of the data or information by rejecting the use of cookies by selecting the appropriate settings on your browser however you should know that doing so may not be able to use the full functionality of this website By using this website you consent to the processing of data about you by Google in the manner and for the purposes described above 4 Links The Website may contain links to or from other websites Note that when the SLP Consulting LexTax not responsible for the practices in the field of processing of personal data followed by other websites The Policy on Processing of Personal Data applies only to information we collect on the Website We advise you to read the policies on personal data of other websites you link to or from our Website or otherwise

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  • Commercial and Corporate Law
    companies and statutory amendments Drafting and negotiation of shareholder agreements agreements of partners or shareholders family protocols etc Day to day keeping of corporate life legal secretary Corporate restructuring Bankrupcy procedures Debt Claim Duties and responsibilities of shareholders and directors Conflicts between shareholders and corporate resolutions and directors liability challenging Commercial contracts service delivery agency distribution franchise and supply agreements Confidentiality agreements Licensing and outsourcing contracts Work and industrial contracts

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  • Labor Law
    companies starting activity on our territory In coordination with the rest of our practices we act in corporate restructuring outsourcing and any another process of decentralization of production We have extensive experience in conducting labor audits or due diligence work in operations as well as in implementing the necessary labor measures collective bargaining job layoffs etc In addition our attorneys know the rule and the authorities with wide experience in collective negotiations litigation and bankruptcy proceedings Our work area in line with best business practices in human resources promotes the development and implementation of preventive labor law codes of conduct and good practice equality plans etc as an instrument to improve production and labor relations Recruitment including special agreements Keeping of payroll Collective bargaining Individual extinctions for objective reasons or disciplinary working Restructuring and redundancy Employment Litigation Plans for Equality discrimination and equal opportunities Trade Union and Labour Relations Salaries and benefits social Pensions Foreigners recruitment work permits renewals etc Social Security Labour Inspection Preventive Actions Commercial and Corporate Law Labor Law Tax Planning Accounting Data protection and new technologies Civil law Real Estate and Urban planning Other services LEXTAX CONSULTING Lawyers Advisors Carrer D Avall 31 03730 Jávea Alicante

    Original URL path: http://www.lextax.es/index.php/en/labor-law (2016-04-30)
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  • Tax Planning
    is prepared to defend your interests in all courts We collaborate with other practices for planning the tax impact of all commercial real estate financial and labor operations General taxation advising on Corporate Income Tax planning VAT Personal Income Tax and Wealth Tax Completion and filing of tax returns Real Estate Taxation International tax advice including foreign investment in Spain and Spanish investment abroad as well as taxation of non

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