Inheritance and Gift Tax in Valencia: Key Aspects
IV. Application Management
1. Duty to Declare
There is a duty to declare the inheritance and gift tax. The deadline for filing the inheritance tax is 6 months after the date of death, while the tax on donations is 30 days from the date of the act (Saturdays are considered working days).
Documentation attached to the inheritance tax return includes:
- Death Certificate
- Certificate of registration of acts of last will
- The will, if there is one
- A list of assets of the estate, including the spouse’s marital
VAT on Intra-Community Deliveries and Distance Sales in Spain
Intra-Community Deliveries
Intra-Community deliveries refer to the supply of goods where the state of origin is Spain and the state of destination is another country within the European Union.
As a rule, Intra-Community supplies are exempt, requiring the concurrence of two circumstances:
- The purchaser is a business person who is identified for VAT purposes.
- In the destination state, a Community acquisition is subject to VAT.
The taxpayer is the party who delivers the goods, even if the delivery is made
Read MoreUnderstanding Key Government Roles and Legal Procedures
State Secretary and Deputy Minister
These are the organs directly under the minister. The secretaries are responsible for the coordination of specific matters of the ministry, the Undersecretariat, and internal inspection.
The Secretary of State is a minister in their secretary, performing the same functions as the minister in their government department. The number of secretaries depends on the volume of assets managed. In every ministry, there is an Undersecretary of State in charge of the unit
Read MoreCatalan Labeling Laws: ADEC and Consumer Rights
What is ADEC?
The Association in Defense of Labeling in Catalan (ADEC) was founded on March 18, 1987. The Association’s objectives are based on a comprehensive project to strengthen labeling in Catalan within the context of language standardization. This is one of the areas that needs more support because, in certain commercial sectors, this labeling is virtually nonexistent.
Labeling Legislation
Article 34: Information to Users and Consumers
1. The data contained in the labeling, packaging, and instructions
Read MoreUnderstanding Sources of Law: A Comprehensive Analysis
Theory of Sources of Law
The concept of ‘source of law,’ originating from Savigny and generalized by numerous authors, particularly within Spanish legal doctrine, is intrinsically linked to the origin and manifestation of law. It’s crucial to distinguish between the ‘source of law’ and the ‘source of legal norms,’ which refers to those who wield the power to create legal norms and the manner in which these rules are expressed. We differentiate between formal and material sources.
Material Sources
The
Read MoreTax Withholding and Exemptions for Non-Residents in Spain
Withholding: Subjective and Objective Elements
Regarding the budget of the deductions, we distinguish between the subjective element and the objective element.
The subjective element refers to who the retainer is:
- Legal residents.
- Resident individuals engaged in economic activity.
- Non-residents with a permanent establishment.
The objective element is the income subject to withholding, derived by non-residents, and paid by one of the three retainers.
Regarding the tax base and the retention rate, the same
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