- 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 (also heirs, and people who have received a donation) in the Comunidad Valenciana Region have received, especially during the last few months, a “supplementary liquidation” for the purchase tax (Impuesto de Transmisiones Patrimoniales) or the inheritance and donation tax (Impuesto sobre Sucesiones y Donaciones).
This liquidation is issued by the tax authority in the Comunidad Valenciana Region (Conselleria de Hacienda): they have been reviewing the valuation of acquired, inherited or donated properties, obtaining a higher value than the real price referred in the correspondant Notary deeds. As a consequence of this new valuation, the Conselleria calculates the amount of the 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 mentioned valuation adjustments that the Conselleria has been making were based on article 57.1.b) of the Law “Ley General Tributaria” and the Regulation called ORDEN 23/2013, of 20th of December, issued by the Conselleria. 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 Decree issued the 28th of October 2015 by the highest Court in Comunidad Valenciana -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 the purchase tax (Impuesto de Transmisiones Patrimoniales) or inheritance and donation tax (Impuesto sobre Sucesiones y Donaciones). According to the Decree, the Laws applicable to these taxes require the valuation adjustments made by the tax authority to be personalised and individualized, and valuation reviews made only by reference to the “official prices” are against the Law and, therefore, are not valid for the specified taxes.
This new situation opens the door for appeals of hundreds of purchasers (or heirs, or people who have received a donation) who have received office notifications relating to the referred taxes. Therefore, we highly recommend to appeal against those tax demands. If the Conselleria refused a first appeal, we will have the opportunity to appeal again, through an “administrative” Court called Tribunal Económico-Administrativo and, if necessary, through the mentioned TSJCV, 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:
- 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.
- Stephen Hill, EnglandWednesday, August 15, 2018Excellent service, quick response, understood our requirements. Would definitely recommend Luis to our 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.
- Niall Purdie, BarcelonaMonday, June 25, 2018Anna helped me purchasing my house, she was knowledgeable and professional throughout. I would recommend using her legal services.
- Kartik, ParisFriday, June 22, 2018Very satisfied with the service provided by Marianne. She speaks English fluently and she was very quick, comprehensive and clear in answering all the questions.
- David Stack, Lliria, SpainThursday, June 21, 2018Francisca was extremely helpful. She made the whole process easy to understand. I would definitely recommend her service to friends.
- Susanna Buckley, United KingdomWednesday, June 20, 2018Lidia is very approachable and friendly and I never felt that anything was a problem.
She was also very sympathetic to my situation (my mother had passed away) and supportive. As soon as she was c...ontracted, she acted quickly to sort things out so that I could return home to the UK as soon as possible.
She always tried her best to answer any questions very quickly and promptly and matters proceeded without too much worry on my part.