Tarifa Real Estate » real estate

The European Union declares illegal Spanish succession and donation tax

Myriam — Thu, 29 Oct 2015 18:29:30 +0000

RTVE.es/news : The Court of Justice of the EU declares illegal Spanish inheritance and gift tax

It establishes unjustified differences in treatment between residents and non-residents
The design of the tribute represents a limitation on the free movement of capital
Finance ensures that it is still early to advance future actions

http://www.rtve.es/noticias/20140903/tribunal-justicia-ue-declara-ilegal-impuesto-espanol-sucesiones-donaciones/1004780.shtml

The Court of Justice of the European Union (EU) It has been determined in a ruling that the tax on inheritance and donations in Spain It violates Community legislation to establish a difference in treatment entre los residentes y no residentes a la hora de aplicar reducciones fiscales.

The failure condemns in coastal Spain and responds to a resource lodged against Spain in March of 2012 by the Commission European (CE) por considerar que algunos aspectos de la legislación estatal del impuesto de donaciones y sucesiones eran incompatibles con el Tratado de Funcionamiento de la UE en cuanto a la libre circulación de personas y de capitales y con el Acuerdo sobre el Espacio Económico Europeo.

The Court of Justice accepts the claims of Spain in the relative to the free movement of persons, the EC has not shown how Spanish legislation may affect such freedom, but confirms that this “constitutes a restriction of the free movement of capital“.

Finance analyzes the sentence

Sources of the Ministry of finance brought to RTVE.es are “analyzing the judgment” and is soon to advance future actions, aunque se baraja la posibilidad de pedir un informe técnico a la Abogacía del Estado.

After the statement, the President of the Union of technicians of the Treasury (Gestha), Carlos Cruzado, He pointed to RTVE.es to the Ministry “you need to take some determination” to adapt legislation and that “more reasonable would be use to modify the law of successions and donations as a whole“.

Adds that competition between autonomous communities has led to “very high differences” among residents in different territories and one “new State regulation” You should eliminate discrimination, como recomendó en su día el comité de expertos en su informe sobre la reforma fiscal.

Assigned to the autonomous tax

In Spain, Inheritance and gift tax is a State tax, applicable throughout the national territory, except in the Basque country and Navarra, that it have its own fiscal regime, but is assigned to the autonomous communities, that it may adopt rules, que complementen o sustituyan a las estatales.

The rules of the CC. AA. they can only affect the elements of the settlement of the tax, subsequent to the determination of the tax base. The EC maintains that autonomy can set different tax cuts, que se aplican únicamente en caso de conexión exclusiva con su territorio.

Therefore, succession or donation involved a person in that non-resident in Spanish territory, or that it is intended to a good property located outside the Spanish territory, You can not benefit from these reductions tax. According to the Commission, esta diferencia de trato es contraria a la libre circulación de personas y de capitales.

Given that all communities have exercised their jurisdiction in this regard, the EC holds that the tax burden borne by the resident taxpayer in them is considerably lower than that imposed by State law. This applies only in cases of real contribute obligation (the derivative of the acquisition of property and rights) and in cases where the CC. AA. no tengan o no hayan ejercido sus competencias.

According to the Commission, discrimination occurs when the decedent or donor, the heir or grantee non-resident territory in Spanish and in the case of donations where the immovable object of transmission are located abroad, con independencia del lugar de residencia del sujeto pasivo.

Restriction on the free movement of capital

The EU Court said that, “to not be able to enjoy these tax benefits, the value of that succession or that donation will be reduced” So what “This reduction constitutes a restriction of the free movement of capital“.

Remember also that also constitute prohibited measures, for being contrary to the free movement of capital, which can dissuade non-residents from investments in a Member State or of keep tales inversiones.

To be accepted, the difference in treatment must affect situations which are not objectively comparable or be justified by overriding reasons of general interest. In the Spanish case, the Court considers that no difference there is between the objective situation of a resident and a non-resident that can sustain a difference of treatment, all differential treatment regarding the reductions will lead to discrimination.

The Court does not accept the arguments of Spain relating to the pursuit of the legitimate objective of ensuring the effectiveness of fiscal controls and the fight against tax evasion within the European economic area, porque no se ha demostrado cómo el hecho de que no haya un acuerdo de asistencia mutua en ese sentido podría justificar la legislación atacada por la CE.

A very interesting article in El Pais titled … “What to do if your tenant fails to pay you the rent?

Myriam — Mon, 19 Oct 2015 09:50:27 +0000

http://economia.elpais.com/economia/2015/10/06/actualidad/1444142542_999752.html

Have a House to rent can be a luxury, or a secure income, but also become a nightmare if the individual that most terrifies the owners lurks between those four walls:el inquilino moroso.

What to do if it fails to pay the rent and refuses to leave the floor?

The best thing is to find out if the only inhabitant of the House has been delayed by a timely problem, If you don't pay because it can't or because he is a fraudster. Whether it's the first two cases, the best thing is to try to reach a negotiated solution. If it is not possible or is a Moroso professional, lo mejor es buscar ayuda.

In 2014, the average late payments on rents was of 6.489,60 EUR, According to the latest study of delinquent tenants file (FIM). A decline with respect to the harshest years of the crisis: in 2011, came to be in the 8.312,88 EUR. But this downturn is a statistical question, According to Sergio Cardona, Director of studies and quality of the FIM: "The amount of defaults has declined because incomes have dropped. Pero la morosidad ha ido creciendo”.

Cardona clarifies that this outcome is also due to a mutation of the market: reflection of the crisis--whose legacy has resulted inslower alaries and difficulty to access credit-, the percentage of homes in property has fallen. Yes in 2001 property housing monopolized both over the 84% residential Park, now represents the 77,7%; leased real estate, On the other hand, It's been in the 9,6% a más del 15%.

To reduce the times of the delinquent tenant eviction, in 2009 It gave life to the controversial Express eviction, whose procedures were further streamlined thanks to subsequent regulatory changes. Today, the owner may bring an action after a single month of non-payment, and if the tenant does not file allegations in the 10 days after notification comes without having to go to trial. "When a tenant fails to pay always gives many headaches", said Cardona, “pero normalmente se intenta llegar a un acuerdo”.

The best: attempts to reach an agreement

It is better to try to seek an agreement with the tenant to renegotiate the rent or regain possession of the property in the shortest possible time, especially if income is an important support for the owner. Cases, especially since the outbreak of the crisis, where the renting of a second property represents only fixed income of the owner, con el que abona la letra de la hipoteca de la vivienda donde reside o con la que se enfrenta a los gastos familiares.

Care: These practices are illegal

Your tenant stopped paying the rent and refuses to leave the floor? Do you know encourage you to threaten, changing the lock or cutting off supplies? Even if you are angry, no lo hagas.

"Point cutting into supplies is conduct that can ground circles on the crime of mild coercion; threats, Depending on their content, they can be mild offence or crime. Lock change implies a breaking and entering", breaks down Rosario Ubero, directora del departamento jurídico y personal de Provivienda.

It is also a crime, According to the criminal code, Act in a hostile or humiliating way with the aim of preventing the legitimate enjoyment of housing. "A course of a judgment is that of an elderly lady with a former lease that is disturbed by some tenants surrounding who is them rented housing for this purpose", ejemplifica Ubero.

It is also a problem refusing to carry out the necessary repairs to the habitability of housing. Yes the lack of maintenance, In addition, it comes to create problems with the community, the owner is responsible for. "The best way is to pay and then claim", says Andrés Vilacoba, secretario general de Adeprovi.

In addition to resolving more quickly, an arrangement between the parties is more economical than a trial and less traumatic than a route that can lead to eviction. For this reason the first tip is to contact the tenant, whether in person or by phone, to learn about their situation and the reason why has defaulted. If it is not possible to claim the immediate payment of pensions, because the tenant does not have sufficient resources currently, se puede buscar otro acuerdo.

"One possible solution is to divide the amount pending based on the income of the tenant, and never concerned something clearly see from the beginning", advises Esther de el Pozo, Managing Director in Provivienda, Association that promotes the right to decent housing. "It is also a way to raise awareness to the tenant that may not pay and is already; have to communicate their situation. It is better that not is it intended more than the 30%-35% revenue at the expense of rent and supplies", remacha.

Another alternative is to forgive all or part of the debt in Exchange for the release of the housing. "Normally, does not recover the money, because the tenant is insolvent. Court times are long and there are owners who can not stand even a single month of non-payment by their economic situation", remacha del Pozo.

If there is no agreement, claims payment

"If the attempt to reach an agreement has no effect, a request is made in writing in which the amounts due are requested. Are given the tenant a reasonable period of time to become aware and will let know you that, If you do not, the eviction procedure will begin", statement: Fernando García, Promadrid Attorney (Association for the defense of the urban property in Madrid). "Many times, upon receipt of the letter, pay", comenta.

Care: in any case you can cut supplies or threaten the tenant. Se trata de delitos contemplados en el Código Penal por los que el propietario podría ser denunciado y sancionado.

Andres Vilacoba, general Secretary of Adeprovi (Defense of the homeowner association), It is recommended that the claim be by reliable means, for example by burofax. In this way, quedará constancia de que se han solicitado las cantidades pendientes.

Remember, In addition, If you have contracted some kind of insurance of non-payment. If you have not done so, It may be interesting to study it next time, Since this type of policy covers not received income and can help you to check if the documents which you deliver the tenants before signing the contract (as payroll or income tax) son fiables.

Have you not had success? The last via, the judicial

If you've exhausted all your cartridges without solving the problem and don't see it possible to reach an agreement with the tenant, the only thing you have is the judicial procedure to get evicted from the housing. That Yes: You must assume that it is an outcome that can be dramatic for both parties, especially for the tenant. According to the latest data from the General Council of the judiciary (CGPJ), in the second quarter of this year were carried out 18.739 evictions. Although the Agency do not differentiate on the basis of the type of property and its use, most of them - the 52,6%, a 1,2% less about 2014 - were consequence of the law of urban leases (LAU)

Carlos Ruiz, Arrenta Manager (Association for the promotion of the rent and the access to housing), Remember that before going to the courts should distinguish between a simple delay in the payment of income or a default. "If the tenant pays every month after the agreed date - of the" 1 al 7 the month-usually understand that it is delayed and it is not advisable to submit the demand", ejemplifica.

If it is impossible to reach an agreement, the owner may present, the Court of first instance, a demand for eviction which also claimed the outstanding debt. The average cost of lawyer and Attorney is 1.500 EUR, Specifies Ruiz, and the times are around six months. The lessee 10 días para presentar alegaciones desde la notificación de la demanda.

"Many homeowners are reluctant to undertake judicial", says Garcia. "The feeling is that they are removing something yours and over make you pay to get back it", Adds Cardona. Experts say that it is common to try to reach an agreement, about everything when the tenant has always paid, and suddenly is in a difficult economic situation, or expect to get an alternative housing solution before undertaking the legal path. Alarms, say, deben de saltar cuando el arrendatario deja de pagar desde la primera mensualidad.

Before the eviction demand, the tenant can current with payments and freeze it. However, There are two assumptions that prevent suspend eviction: When already has the tenant exercised previously this right - measure to stop delinquent practitioners - and when the owner had already required payment, by any reliable means, at least 30 días ante de presentar la demanda.

Guarantees before renting

Experts advise the owner to ensure, before signing the contract, the tenant can comply with its obligations to end up having no problems. "Not just to find out that you can, but who wants to pay", resume David Caraballo, Commercial Director of car insurance. “Hay que analizar sus ingresos y que no esté en algún ficheros de morososo”.

In addition to exist the possibility of requesting a guarantee banking or personal - lesser-used practices, are often difficult to obtain and the tenant cannot afford them-, car insurance formula is spreading. In this case, the company that intermediate policy checks that the lessee is solvent, además de cubrir el eventual impago durante el periodo de tiempo pactado en el contrato.

It is also possible to set, in the contract, the Court clause to be replaced by an arbitration agreement, It tends to be a faster and cheaper way to resolve conflicts. "Arbitration is conceived by the parties as less coercive and the possibilities of reaching agreements are far superior. It may be in more of the 35% cases", asegura Carlos Ruiz de Arrenta.