Keep in mind!


The Supreme Court has recently issued a decision regarding the payment of local rates corresponding to the year when a property is sold. According to the highest Tribunal in Spain, unless it is otherwise expressly agreed by both parties, when a property is transferred, every party of the contract shall be liable to pay the local rates proportionally to the time they have owned the property during the year.

This is not affecting the claim of the tax by the Local Tax Office that shall be made to the person appearing as owner on 1st January.

Therefore, it is advisable to include a clause in that respect in the contract in order to avoid further worries.


Should you wish to purchase a property in Spain or are you going to become owner of a property, please do not forget it is comulsory to obtain NIE (Numero de Identificacion de Extranjero) Foreign Identification Number. This number shall also be considered as your fiscal identification number and shall be used by all different tax authorities to identify you.

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