- Jose AntonioJose Antonio is a highly-experienced lawyer in the Alicante area of Spain. With offices in the centre of Alicante Capital, Jose-Antonio has offered expert legal advice for more than 10 years to English-speakers involved in Property transactions and contractual disputes as well as family law, inheritance and business formation.
Many property purchasers (and also beneficiaries under Wills or those who have been gifted property) in the Valencia Region have received in the last few months, a “supplementary tax demand” for the stamp duty (Impuesto de Transmisiones Patrimoniales) or the inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones).
This tax demand has been issued by the tax authority in the Valencia Region (Conselleria de Hacienda): they have been considering and reviewing the valuations of acquired, inherited or gifted properties, and have arrived at a higher value than the actual price referred to in the Notary deeds. As a consequence of this new valuation, the Tax Authority calculates the amount of tax to be paid, which is higher than the amount previously paid; and they claim for the difference –plus interests- against the new owner.
The referred to valuation adjustments that the Tax Authority has been making were carried-out under the authority conferred by article 57.1.b) of the “Ley General Tributaria” legislation and the Regulation: ORDEN 23/2013, issued by the Tax Authority. Those legal texts refer to the right of the Administration to review valuations just by referring to the valuations (a certain price per square metre) previously published in official registries for tax purposes, applicable to all the properties in a determined area.
But legal circumstances have recently changed in regard to these issues as a consequence of the Judgment issued on the 28th of October 2015 by the Supreme Court in Valencian Region – the Tribunal Superior de Justicia de la Comunidad Valenciana (TSJCV)-. This Court has determined that the direct reference to “official prices” is acceptable in certain cases -for example, local taxes known as “IBI” or “Plusvalía”-, but not for other taxes, like stamp duty (Impuesto de Transmisiones Patrimoniales) or inheritance and gift taxes (Impuesto sobre Sucesiones y Donaciones). According to the Supreme Court Judgment, the Laws applicable to these taxes require the valuation adjustments made by the tax authority to be personalised and individualized. Accordingly, any valuation reviews that were carried-out making reference only to the “official prices” were deemed to be against the Law and, therefore, invalid.
This new situation opens the door for appeals by hundreds of property purchasers (or indeed beneficiaries under Wills, or those receiving a gift of property in the Valencia region) who have received notifications of tax demands relating to the these taxes. Therefore, we highly recommend to appeal against those tax demands. If the Tax Authority refuses a first appeal, we will have the opportunity to appeal again, through an “administrative” Court called the Tribunal Económico-Administrativo and, if necessary, through the mentioned Supreme Court, which is the highest judicial authority in the region and has already clearly determined this issue.
Below is a list of recent reviews received from our clients, obtained via Wufoo client survey platform:
- Darren & Gemma Nesbitt, ValenciaTuesday, September 11, 2018Inmaculada has been of excellent service to us, as a family and in helping to set up a business in Spain. She has now undertaking several project for us and has delivered high quality on all of them. ...Perfect service!
- Patsy Valentin, GranadaTuesday, September 11, 2018Extremely accommodating and highly professional and very pro active. Excellent result and service. Highly recommended.
- Jovie, MalagaWednesday, September 05, 2018My lawyer Alvaro was extremely helpful and very efficient. I would definitely recommend his services to friends.
- Albert Roldan, FranceTuesday, September 04, 2018Alfonso was extremely helpful, particularly since we requested a quick turnaround for the 18 documents needing to be translated from English and French to Spanish.
He was fluent in our phone conver...sations and email correspondence, he never misunderstood what our requirements were. He was was clear in explaining how this process works and what the price included.
I would highly recommend him to anyone needing these services.
- David Grundy, UKFriday, August 24, 2018Jose was very polite and we received an excellent service from him. Nothing was to much trouble and his communication was 2nd to none. Highly recommended!
- Mario Klappholz, Miami, FloridaThursday, August 16, 2018Inma was very helpful, always happy to assist. I particularly appreciated her professionalism. I would not hesitate to recommend her services to friends.
- Daniel Spitzhorn, SpainTuesday, August 14, 2018Miguel in Oviedo helped us during the process of buying a flat in Asturias. He was just brilliant!
- Tracey Iliffe Bradley, UKTuesday, August 14, 2018Rosa dealt with everything efficiently and promptly and went beyond our expectations by helping us to open a Spanish bank account and deal with other minutiae.
- Erslaan Ahmed, BangladeshFriday, August 10, 2018Gave very good advice and provided an excellent solution. Inma is very professional in her work. I would recommend her services to friends.
- John Ryan, Derby, EnglandWednesday, August 08, 2018A perfect relationship between client and professional. Nothing was too much trouble.
Went over and above his job and more. I would only use his services if I need legal services. I were very lucky... to find Jose first time round.
Thank you jose
- Robert Brownlee, Almeria, SpainWednesday, August 08, 2018Everything was as it should be: excellent. Had to pay by bank transfer and maybe would have liked another means of paying.
- Delbecq, FranceFriday, August 03, 2018Cristina, is extremely professional, fast, responsive understand and explain well, she always found appropriate solutions and provide good advices.
She know how to deal and negotiate, and look self...-confident, and make you feel less stress, you can trust here.
The value for money is good, and she is up to date with technologies (mail/google app etc… very practical).
It was a pleasure and a great luck to found here and have here at my side for my case. For anything, i should need a lawyer she will be the one I’ll work with
- Mohamed Nasir, EnglandMonday, July 30, 2018My lawyer Carmen is a nice lady ,very professional. I would like to be her client again if I need a lawyer in the future.
- Michael Harrison, Urb. Camposol Mazarron MurciaFriday, July 27, 2018Maria was extremely helpful and professional, and put herself out to satisfy my needs.
I contacted her on a number of occasions and always had very good advise on costs etc.
Her English was imp...eccable and could always be understood.
- Michael Bates, UKFriday, July 27, 2018Francisco was very easy to deal with. Very professional. Would not hesitate to recommend him to friends.
- Elizabeth Coelho, BarcelonaWednesday, July 25, 2018Oscar was very helpful and really understood my needs.
- Janette Payne, FranceWednesday, July 25, 2018Jaime was quick, made good suggestions about remembering to revoke the power in the future, very responsive - changing a meeting to suit our timetable - and even took us round to a DHL office and arra...nged for the document to be courriered after it was signed.
- Janet/Alex Olsen, NewcastleWednesday, July 25, 2018Overall the service provided by Oliver was exceptional.
My mother and I couldn't of asked for more from him as he sorted out our family affairs. His attitude, attention to detail and promptness wh...ile helping us were second to none.
His English is top notch and his way of explaining and or guiding you through what needs to be done makes the whole experience easier than expected.
We'd recommend Oliver to anyone in need of his expertise while dealing with issues in Tenerife.
- Neil Linter, LondonTuesday, July 24, 2018Cristina immediately understood our requirements and was essential in guiding us through a very tricky process.
- Jason Yorke, United KingdomThursday, July 19, 2018Beatriz was really helpful and always kept me informed at all stages. She is very professional and a pleasure to deal with.
- Mr David P Robson, ValanciaThursday, July 12, 2018My lawyer Francisca offered value for money and was very helpful. Will use her again.
- Richard Day, London and BarcelonaThursday, July 05, 2018My initial call to your service desk was responded to by Oscar very quickly.
I appreciated his time as I outlined my issue, a problem with the building community and administrators. At the end of ...the call he provided clear guidance on next steps.
Furthermore he quickly turned around the issue with an excellent drafted response for which I could not of hoped to be better worded. It was comprehensive and aligned perfectly with what I felt was needed.
Excellent value for money and most definitely I would highly recommend Oscar.
- Søren Aabel Hammer, MalagaThursday, July 05, 2018Beatriz was professional and quick to respond. Would definitely recommend to friends.
- Patrick Crean, AlmerimarThursday, July 05, 2018Juan was fantastic. Very easy to understand and very pleasant. I would definitely use his service again.
- Damien Stephan, BenidormThursday, July 05, 2018The whole process from start to finish was straightforward and well explained. I honestly cannot recommend them enough!
They really went out of their way to be helpful and kept me up to date at ev...ery opportunity. Excellent value for money from some really nice and genuine people. True professionals.
Wouldn’t hesitate to use again in the future.
- Claire, FuengirolaWednesday, July 04, 2018Alvaro assisted me during my experience at advocate abroad, and he was so kind. He answered any questions I had, and made me feel completely at ease.
I knew I was in the hands of a professional. H...e could not have done more to help me.
- Paul and Joyce Rose, Mijas, MalagaWednesday, July 04, 2018Extremely helpful and very professional. Will definitely use Alvaro next time we require legal advice.
- Nigel Whinnett, Esher, UKWednesday, July 04, 2018Professional, friendly, efficient service, good value, a pleasure to use the services of the lawyer and his team. In depth knowledge of the relevant laws, taxes etc.
Would highly recommend and use ...again.
- Claire O'Gara, FuengirolaWednesday, June 27, 2018I liked Alvaroós enthusiasm, and the great level of customer service. He always answered my questions thoroughly.
- Mrs Susan Vickery, Silves, PortugalTuesday, June 26, 2018Good advice, very helpful and fast. Would definitely recommend Luis to friends.