This matter is regulated in our legal system by the Spanish Law Royal Decree 515/1989, of 21 April on consumer protection, regarding information to be provided in the acquisition and renting on properties, in place since November 17, 1989.

The acquisition or rental of a dwelling is a fact of great importance in the life; therefore several aspects such as the building materials, expenses for the buyer and documentation to be delivered in the transaction are regulated.

The promoters must have available to the public the following information:

1. Name, domicile and registration details of the vendor entity or leasing company at the Mercantile Registry.

2. Location and specific floor plans of the property.

3. Useful area of the property and general description of the building.

4. Reference to the materials used in the construction.

6. Identification details of the registration of the property at the Land Registry.

7. Purchase-sale price or rent income and way of payment.

In the event of sale, the following documentation has to be available for the public:

a) Required legal authorisations for the construction or occupation of the property. (Such as building licence and licence of first occupation).

b) By Laws and rules of Community of Owners.

c) Information concerning payment of any taxes related to the property or its use.

 d)  Way in which it is intended to have the agreement documented, terms and general conditions of the contract.

 e) Date of delivery and phase of the construction at any moment.

 f) In the case of first transmission (new property sold by promoter), it will be indicated the name and domicile of the architect who intervened in the project and the name and domicile of the constructor.

If you want to wish to know more about the information and documentation required in the purchase and renting of your property,  please contact this Spanish law firm settled in Marbella. Buy a property in Spain with all your guarantees using the services of Arcos & Lamers Asociados, as we will advise and assist you at the signing of your purchase or rental contract and your interests will be protected. More information on the purchase process, taxes involved and selling procedure of a property in Spain can be found at “Conveyancing in Spain”

María Teresa Arcos, lawyer in Spain

Wim Lamers, Economist in Spain

Marbella, October 2013.

We comments for practical purposes the Instruction of 5^th July  2013, of the Directorate General of Registries and Notaries, on certain aspects of the intensive plan for files of acquisition of Spanish nationality by residence.

This Instruction of 5^th July 2013 complements and completes the Instructions of 26^th July 2007 and 2^nd October 2012 of the same organism, approved in order to improve and standardize the files of acquisition of Spanish nationality by residence, streamline the procedure, facilitate citizens and ensure the rights of children when they are interested in the procedure.

This Instruction of 5^th July 2013, articulates the appearance before the Spanish Notary of those applicants and promoters of Spanish nationality proceeding, in order to grant in the corresponding Notarised document, the statements to take on oath o promise the loyalty to His Majesty the King of Spain, obedience to the Constitution and Spanish laws, renunciation to previous nationality, civil neighbourhood and determination of full names adapted to Spanish language.

The Spanish Notary authorises this notarised document for free, for which the notary can access to the data and documents required for granting the same.

The Notaries will grant the notarised document, forming an electronic document which includes both, the structured data and the electronic copy of the same, all authorized with the electronic signature certificate of the Notary.

In cases of minors applicants and over 14 years old, require the attendance of the promoter, accompanied by their parents or legal representatives, containing the same manifestations as in the case of adults.

Applicants minors of 14 years old, simply the appearance of the parents or legal representatives not being necessary to include the oath or promise of fidelity and obedience, or renounce to previous nationality, being sufficient the manifestation of to accept on behalf of the child the nationality granted and the registration in the Civil Registry.

These Notarised documents are incorporated to the electronic file and forwarded through a telematic system to the Directorate General of Registries and Notaries.

No doubt that this Notary intervention will suppose -or at least, this is the intention-  streamlining procedures in granting the Spanish nationality.

If you are not a national but living in Spain, want to apply for Spanish nationality, please contact our law firm ARCOS Y LAMERS ASOCIADOS, your emigration lawyer in Marbella.

Féliz Ruiz, lawyer in Marbella,

Marbella, September, 2013.

POINTS TO KEEP IN MIND FOR YOUR OWN SAFETY

Lawyer in Spain

If you are the owner of a property in Spain, you should confirm whether the property is duly registered in your name at the corresponding Land Registry.

At the Spanish Land Registry you can find out the following fundamental aspects of your property:

1.- That the property is duly registered in your name.

2.- Description of the Spanish property, surface and quota in the community of owners. This quota will determine your contribution to the community and payment of your community fees.

3.- .Possible existing charges on the property, such as mortgage or embargo.

The Spanish property should also be registered at the Cadastral Office for rates purposes, which will regulate your payment of  IBI.  This will prevent the surprise of  finding pending IBI bills due to the non knowledge.

The property must have the corresponding license of first occupation granted by the Council of the municipality in which the property is located.  This license will indicate that the construction has been built according to the granted building licence to the promoter, the project submitted by the architect and urban planning regulations.

If you wish to obtain a report on the points mentioned, please do not hesitate to contact this leading law firm in Marbella.

Gain peace of mind knowing that your home is registered in your name and without any charges or IBI debts.

María Teresa Arcos, lawyer in Spain

Wim Lamers, registered accountant (economist) in Spain

Marbella, August, 2013.

As already mentioned in a previouse post , in the event that you wish to sell or to rent your property in Spain, please note that you need to obtain an energy label which states the efficiency on energy level of your property.

This obligation is imposed by the regulation Real Decreto 235/2013 of 5th April, which states that when a property is built, sold or rented, buildings or units on the same, the owner has to show to the purchaser or tenant, original or copy of the Certification on energy efficiency, for those sale contracts or rental agreements granted after the 1^st of June 2013.

The certificate will have a maximum validity of ten years.

By obtaining the certificate, the owner will have the right to use the energy label. This energy label is to be included in every offer, promotion  or publicity towards the sale or rental of your property.

As owner of your property in Spain, in case of sale or rental, you have the obligation to obtain the mentioned efficiency on energy certificate, and to show the energy label on any publicity or offer for the sale or rental of your property.

When the property is to be sold, the certificate will have to be handed over to the purchaser. In case of rental, a copy of the certificate will be sufficient for the tennant.

When is this certificate required?

a) For new constructed buildings.

b) Buildings or apartments in the buildings to be sold or rented, when the certificate is not in place.

c) Buildings with a useful built area over 250 m2., used by public authorities and open to the public.

In the event that you need to obtain the certificate on energy efficiency for your property do not hesitate to contact us. The specialized property lawyers ofArcos & Lamers Asociados will assist you in obtaining the certificate so you may proceed with the sale or  renting of your property in Spain.

María Teresa Arcos, lawyer in Spain

Wim Lamers, economist in Spain.

Litigation law firm in Spain.

In a previous blog we talked about the first two chapters of the law 1/2013, of May 14, that entitles measures to strengthen the protection to mortgage debtors (see HERE). This Spanish law was published in the Official Gazette (Boletín official del Estado- B.O.E.) on 15.05.2013.

Arcos and Lamers Asociados, your leading litigation law firm in Spain would like to go deeper this time in two remaining chapters of the above mentioned law that is mentioned measures that affects the Spanish Civil Law (Ley de enjuiciamiento civil) providing additional protection to the borrowers of a mortgage facility in Spain and implementing instructions to the government of Spain to take steps for the creation of a social fund for properties.

Chapter 1 and 2: see HERE.

Chapter 3:

Amendments were made to the Civil Procedure Act (Ley de enjuiciamiento civil) in order to ensure that the execution of the mortgage facility, part of the foreclosure process, protects on a better way the interest of the borrower and with the intention to speed up the legal procedure in Spain.

In particular, as a measure of great relevance, establishing the possibility that the process to recover remaining debt may entitle a donation of the same, providing the compliance with certain payment obligation, if after an execution of a mortgage facility there are still outstanding amounts due.

It lowers the guarantee that one should settled at the court in order to be part of an action from 20 to 5% of the valuation of the property.

This law also doubles the time frame for the bidder of an auction to consign the price of the property among other improvements in the auction procedure.

Chapter 4:

Through this law, the Spanish Government is authorized to undertake the necessary measures to establish a social fund for properties to provide coverage to those who have been displaced from their primary residence for non-payment of a loan.

Feel free to contact with this litigation law firm in Marbella, Arcos & Lamers Asociados for any legal and tax advise you may need.

Are you a borrower of a loan in Spainand you have difficulties to fulfil your liabilities? Are you a lender of a mortgage in Spain and the borrower is not fulfilling his duties? Do you need Spanish legal and/or tax advise? Do not hesitate to contact the litigation lawyers of Arcos & Lamers Asociados for all your legal and tax advise you may need!

Maria Teresa Arcos, lawyer in Marbella

Wim Lamers, registered accountant (economist) in Marbella.

Marbella, July, 2013.

Litigation lawyer in Marbella.

The multi-lingual Spanish law firm,Arcos & Lamers Asociados, your litigation lawyer in Spain, is pleased to provide additional information on the Spanish Law 1/2013, of May 14, on measures to strengthen the protection to debtors of a mortgage inSpain. This Spanish law was published in the Spanish Official Gazette (Boletín Oficial del Estato- B.O.E) on 05.5.2013.

This law is passed as a result of the exceptional circumstances that Spain is facing, motivated by the economic and financial crisis, creating difficulties to meet with the mortgage liabilities to many people who purchased their home in Spain.

Law 01/2013 consists of four chapters. Although this blog is providing deeper information on the first two.

Chapter 1:

It provides the possibility of immediate suspension and within two years of the evictions of families who are in a particular risk of exclusion.

This measure, exceptionally and temporarily affects all legal procedure of execution of Mortgage facilities or extrajudicial sale foreclosure in the event that the borrower is belonging to certain groups.

Two types of legal requirements should be met in order to apply to the conditions mentioned in this chapter:

A) On the one hand, this chapter will be applicable to large families, single-parent families with two dependent children, those with a child less than three years old where a disabled member or dependent lives.

B) In the borrower of the Spanish mortgage is unemployed and has exhausted the social benefits or, finally, are victims of domestic violence.

Chapter 2:

A limitation appears on default interest rates on mortgage facilities granted on residential homes. The interest on default will be limited to three times the legal interest mentioned and publicised at the law inSpain. Also explicitly prohibits capitalization of these interests, so that the outstanding interest is not generated additional interests.

This law introduces the possibility that the notary can suspend an extrajudicial sale  when the parties can prove that it has requested to the corresponding court, as by Article 129 of the Spanish Mortgage Law, to issue resolution that unfair terms do exist in the conditions of the loan.

Feel free to contact this law firm in Marbella,Arcos & Lamers Asociados for consultation and legal tax matters in Spain.

Are you a borrower of a loan in Spain and you have difficulties to fulfil your liabilities? Are you a lender of a mortgage in Spain and the borrower is not fulfilling his duties? Do you need Spanish legal and/or tax advise? Do not hesitate to contact the litigation lawyers of Arcos & Lamers Asociados for all your legal and tax advise you may need!

Maria Teresa Arcos, lawyer in Marbella

Wim Lamers, registered accountant (economist) in  Marbella.

Marbella, June, 2013.

Bad Debts

Is your company having cash flow problems due to the delay of payments of your client/s? Invoices have been raised and VAT have been paid to Spanish Inland Revenue although your company has not got paid yet by its client/s?

Sara Duarte, professional English speaking Spanish accountant in Marbella of Arcos & Lamers Asociados is informing you on the way forward!.

At the present time many companies are suffering with Debts from which they are having difficulty to recover.  If this is happening with your Company you will need to now the following:

A debt can be considered a total or partial “Bad Debt” when all the following conditions apply:

1. That a full year has elapsed since the accrual of the output tax without the payment of all or part of the debt having been received.

2. The fact that this has been recorded in the books of the Company.

3. The supplier or recipient of the operation acts as a entrepreneur or professional. If this is not the case, the tax base (amount before vat) should be higher than 300,00 €uros.

4. That the tax payer has claimed the debt through a lawsuit or through a notary requirement.

The amendment should be made within three months following the end of the one year period referred to in condition 1 above and contact should be made with the Tax Agency in the period specified by regulation.

On completion of the reduction in the tax base, this change will not be reversed even if the taxpayer should obtain the total or partial payment of the debt, unless the debtor is not acting in the capacity of an entrepreneur or professional.

Arcos & Lamers Asociados, Your accountant and tax adviser in Spain!. Accountants in Marbella, Málaga, Spain.

Marbella, April, 2013.

The Spanish Plus Valíatax is a local tax to be paid to the corresponding Town Hall. It is calculated on the rates value of the property in Spain and the time that has lapsed from the last transaction. This information is provided by Arcos & Lamers Asociados, English speaking lawyers in Spain and Accountants in Marbella that may assist you in any purchase and sale transaction in Spain. Please see:Purchase and Sale of properties in Spain for additional information.

In general terms, in the transmission of a plot of land, the taxpayers of the Spanish “Plusvalia” tax, is the person or entity that transmit the land. In addition, one should take into account that the person or entity who acquires the land becomes the subsequent tax payer in the event the transferor is an individual not resident in Spain.

Although Article 110.6.b of the Spanish law of Local Inland Revenue´s, “Ley Haciendas Locales”, requires to the purchasers to communicate the corresponding Town Hall the commission of the Tax liability, the fact is that, in practice, these communications were being done only in the circumstances in which, to secure the payment, the purchaser, in deed retained the approximate amount of the “plusvalia” tax in Spain when the transferor was a non-resident in Spain. In cases in which the transferor was a Spanish individual or entity, -a promoter for example- this communication to the Town Hall, as we say, it was not being done.

Mr. Félix Ruiz, English speaking Spanish Lawyer in Marbella, Málaga, Costa del Sol professional providing efficient legal and tax services to Spanish law firm Arcos & Lamers Asociados confirms that this situation has changed with the entry into force of Spanish Law 16/2012 of December 27, by adopting various taxation measures aimed at consolidating public finances and improvement of economic activity in Spain, which in its fourth final provision amends Article 254 of the Mortgage Act by adding a new paragraph 5, with effect from 1 January 2013, with the following wording:

“5. The Land Registry (in Spain) will not practice the corresponding registration of document containing any act or contract determining fiscal obligations for the tax on the increase in value of urban land (plusvalia tax), without previously having presented the formal request of the tax form, the declaration, or the communication referred to in point b) of paragraph 6 of Article 110 of “Ley Haciendas Locales”approved by Royal Legislative Decree 2/2004, March 5. “

Therefore, with the new Spanish law modification, all those “purchase and sale title deeds” to be presented at the Land Registry without paying the corresponding “plusvalia tax”, or presenting the corresponding declaration or communication stated in article 110 of “Ley Haciendas Locales, will be blocked without possibility of registration until this communication is presented to the Land Registry in Spain.

In the event that you need any specific advice regarding this plusvalia tax matter or any other that you may have at the time of selling or purchasing your property in Spain, please do not hesitate to contact the English speaking Spanish lawyers and accountants in Marbella of Arcos & Lamers Asociados, lawyers in Spain and tax advisors in Marbella, we have an expert team ready to answer your questions and to provide legal and fiscal advice in whole of Spain.

Approach the English speaking Spanish Lawyers of Arcos & Lamers Asociados for any Spanish legal, tax, labour, company and inheritance tax matter in Spain. Lawyers in Spain, Solicitors in Spain, Accountants in Spain, Tax advisers in Spain.

Marbella, March 2013

Trademark

As was already mentioned in a previous post of this Spanish law firm, Arcos & Lamers Asociados, those trade marks that follow the registration as Community trade marks, may expand their horizons beyond protection of the European Union through an international registration.

This process is performed by the Madrid Protocol system.

But, what is the Madrid System for International Registration of Trademarks?

The Madrid System for the International Registration of Marks, established in 1891, is governed under the Madrid Agreement (1891) and the Madrid Protocol (adopted in this city on June 27, 1989), and is managed by the World Intellectual Property Organisation (WIPO) in Geneva, Switzerland.

The Madrid System offers the trademark owner the possibility to protect it in several countries (those that form the Madrid Union), by filing a single application directly in the own national or regional trademark office.

Whenever the parties to the Madrid Agreement are always countries, while the Protocol may be intergovernmental organization, in turn, was from October 1, 2004, when the European Union acceded to the Protocol, so that both trademark systems became complementary.

In the event you are intended to register a trade mark application or a Community trade mark as an international registration, the international application is filed directly with the Office for Harmonisation in the Internal Market (OHIM), becoming it in “Office of Origin”.

An application for international registration, may be filled only by natural persons or legal entities which have real and effective industrial or commercial establishment in, or is domiciled in, or are national of, a county or intergovernmental organization that is a party to the Agreement (in the case of countries) or Madrid Protocol (countries and intergovernmental organizations).

The Office for Harmonisation in the Internal Market (OHIM) analyzes the content of the international application and subsequently transmitted to the International Bureau of WIPO.

The multi-lingual Spanish lawyers of Arcos & Lamers Asociados, your solicitor in Spain, have made a brief reference to the possibility of registering their mark through two independent international procedures but complementary, which main characteristics are the submission of an application in a single office, in one language, with reasonable fees and costs and a single currency.

Before starting any of these processes and avoid unnecessary costs, it is advisable to search through the various files and offices to get an idea of the real possibilities of the registration of the mark and meet priorities oppositions in applications and registered trade marks.

Do not hesitate to contact the International and Spanish trade mark lawyers of Arcos & Lamers Asociados to Project your products and services in Spain, E.U, and those countries part of the World Intellectual Property Organisation (WIPO).

Félix Ruiz Peña, English speaking Spanish lawyer in Marbella.

Additional information on trade marks can be found on:

Trademarks and Patents

 and

Communitary-trade-mark-vs-international-registration

Do not hesitate to contact the lawyers and accountants of this English speaking Spanish law firm for any additional information or clarifications.

Marbella, February, 2013.

Arcos y Lamers Asociados, Spanish law firm settled in Marbella specialized in Spanish Inheritance procedures, recommends in any case, the granting of your Will in Spain before a Spanish Notary, for your assets located in Spain, since it will mean in the future, a streamlining in the procedure for acceptance and receiving the inheritance in Spain by the appointed heirs.

A Will is a very relevant document, which will regulate the disposition of your assets (such as property, bank account, car) by your heirs. Please note that it is not valid to grant a Will by two or more individuals in a single document, but should be granted a Will per person.

In Arcos y Lamers Asociados we would prepare the Will in two languages, in Spanish and in your own language, and we assist you with the presence of an legal translator in the Notary’s Office at the time of the signing of the document.

You will only need to bring to the Notary your passport or identity card for identification by the Spanish Notary. The Spanish Will is a relevant document and through a quick procedure, you will avoid delays to your heirs in the future.

Please note that the Spanish Will that does not meet the requirements laid down by Spanish Law will be null.

Arcos y Lamers Asociados will prepare an open Will in Spain, in two languages, which contents will be expressed to the Notary and translated by the chosen sworn translator, although the document will be drawn up also in your own language, stating as well the place, year, month, day and hour of its granting. The Notary will give faith that all necessary formalities for the granting of the Will have been fulfilled.

By following this procedure, you will have the comfort of having decided the disposition of your assets in Spain.

If you wish to obtain more information please do not hesitate to contact us. We will clarify your doubts and assist you in the necessary procedure for the granting of your Will in Spain.

Arcos y Lamers Asociados, your solicitors in Costa del Sol, Marbella, Málaga. Your Spanish Inheritance specialists!.