A valid deposit contract for both parties must include, amongst other items: the conditions of sale (namely, price, means and conditions of payment, conditions of the property – physical, registry and administrative), and distribution of the expenses and financial obligations derived from the transaction.
The Royal Decree-Law 26/2021 incorporates new rules to address the treatment of the Capital Gains Tax in Spain (IIVTNU). Article 104.5 of the Law Regulating Local Tax Office, which includes a new condition to not being subject to the tax, and Article 107 (which establishes two new calculation methods for the tax base of the Capital Gains Tax, in the case of capital gain) stand out.
The real estate lease-purchase contract allows the rental of a property for a specific period and grants the tenant the right to buy it at a pre-determined price at the end of said period.
In order to boost the real estate market in Spain, the figure of the SOCIMI (real estate investment company) emerged in 2009. These are listed companies that principally carry out the acquisition, promotion, and restoration of leasehold urban assets.
We analyse the requirements to apply the moratorium on the payment of rent on commercial premises, according to the provisions of RDL 15/2020 in the context of the State of Alarm decreed in Spain.
Article 17.1 in the Law of Construction Planning, “Responsibilities and guarantees,” regulates the civil responsibility of the agents involved in the construction process as well as the deadlines for dealing with them.
The figure of the construction developer was not defined uniformly in Spanish legislation until the entry into force of the LOE. Article 9 establishes that a construction developer is understood as a promoter and what his obligations are, while Article 17 determines his civil liability regime.
The Building Regulation Act (BRA) in Spain establishes in article 8 that all people involved in a building process are to be considered building agents. It is worth considering who is classified under this condition as well as the different types of building agents in Spain.
Forward purchase and forward funding contracts are particular kinds of contracts that perfectly meet the characteristics of a sales contract of a future good. These are two types of bilateral sales contracts of a future building concluded between an owner builder seller and an investor buyer. These contracts are often used in large real estate transactions.
An immovable property seller must take the risks that an immovable property sold to a buyer might encounter. In other words, the seller is held liable for the faults and defects that may arise after the sale. The Spanish Civil Code along with Law 38/1999, of 5 November, on Construction Planning (LOE) establishes the different types of liability, as well as the limitation period for actions for damages.
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