Spanish Real Estate market has recovered from the bubble burst in 2008 and demand hits pre-crisis levels. In notarial proceedings, the sale is supervised by a Spanish notary public and, if after two auctions no one is willing to purchase the relevant asset, the lender can acquire control of the pledged asset, provided it accepts the debtor's full discharge.
We coordinate our practice with the corresponding Spanish Consulate or Notary Public, take care of dispatching the documentation in both blog de derecho inmobiliario languages, the preparation for the donor or granter's signature, and if necessary subsequent legalisation with The Hague Apostille.

The reference to indirect taxes is also important because the Spanish Supreme Court (in other precedents that the High Court did not refer to in this judgement) also recognized for these purposes the relevance of non-booked goodwill when analyzing the characterization of a company as a real estate company.
The Número de Identificación para Extranjeros (NIE) is the taxpayer's account number for foreign natural persons, irrespective of whether they reside in Spain; while the Número de Identificación Fiscal (NIF) is the taxpayer's account number for legal persons.

To the extent that the Supreme Court will not review this case (we have been informally told that the tax authorities did not appeal), this judgment will be an important precedent for foreign investors in Spain to consider, as it raises a powerful argument against Spain's traditionally strict position on the taxation of Spanish-sourced real estate income.
Laws relating to leases of business premises should be listed in response to question 10.1. Those relating to zoning and environmental should be listed in response to question 12.1. Those relating to tax should be listed in response to questions in Section 9.

Find out how the property buying process works in the region of Spain you're interested in, you need to know whether you will be asked for a securing deposit when you register an interest in a property, you need to know how much this will likely be. You have to know whether an offer is legally binding, you need to understand how property law works in your region of choice.
A. With the Golden Visa you can live in Spain without having to be fiscal resident in Spain, as opposed to other residence permits such as for example the Wealth Visa, which requires that you spend more than 183 days in Spain and therefore become Spanish Tax resident.

If someone owns property in Spain, but is not resident in Spain for tax purposes and has at least one office or premises used for managing the letting business and employs one or more people on a full time contract, then the owner is considered to have income through a permanent establishment in Spain and is subject to different regulations.