Archives: January 2007
Wed Jan 10, 2007
NEW WITHOLDING TAX ON PROPERTY SALES - LAW 35/2006, 28th NOVEMBER
The party acquiring the real-estate property, regardless of whether or not said party is a resident of Spain, is obliged to withhold 3% of the agreed sales price and pay it to the tax office. For the seller, said withholding shall be deemed payment at source of the capital-gains tax corresponding to the conveyance of the property.
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