{"id":267,"date":"2013-01-28T11:22:34","date_gmt":"2013-01-28T11:22:34","guid":{"rendered":"http:\/\/decotta.wpsine-dev.com\/nyt-vedr-udenlandske-selskaber-property-law-article-for-our-danish-clients\/"},"modified":"2013-01-28T11:22:34","modified_gmt":"2013-01-28T11:22:34","slug":"nyt-vedr-udenlandske-selskaber-property-law-article-for-our-danish-clients","status":"publish","type":"post","link":"https:\/\/decottalaw.redlinecompany-hosting.com\/it\/nyt-vedr-udenlandske-selskaber-property-law-article-for-our-danish-clients\/","title":{"rendered":"Nyt vedr. udenlandske selskaber – Property Law – Article for our Danish clients"},"content":{"rendered":"

Nyt
\nvedr.  udenlandske selskaber \u2013 De Cotta
\nLaw<\/em><\/p>\n

If\u00f8lgeStatstidende,  fredag d. 28. december 2012, er udenlandske
\nvirksomheder eller institutioner, som ikke har fast adresse i et
\nskatteparadis,  fra 1. januar 2013 ikke
\nunderlagt indkomstskattepligt for IKKE FASTBOENDE (no residentes), ej heller
\nhar de pligt til at indgive\/indsende 
\nformular 213 som vedr\u00f8rer betaling af skat efter
\n\u201dselvudregningsprincippet\u201d (autoliquidacion).<\/em><\/p>\n

Til
\ndato,  havde alle udenlandske
\nvirksomheder pligt til at indgive formular 213 vedr. indkomstskat for IKKE
\nFASTBOENDE. I  visse tilf\u00e6lde var den
\nudenlandske virksomhed dog fritaget for skattepligt, n\u00e5r det ved freml\u00e6ggelse
\naf skatteattest til de spanske skattemyndigheder, blev godtgjort at  betaling af relevant selskabsskat,  i den p\u00e5g\u00e6ldende udenlandske virksomheds
\nhjemland, havde fundet sted. F\u00f8romtalte skatteattest skulle udstedes af
\nvirksomhedens respektive hjemlands skattemyndigheder. Under alle omst\u00e6ndigheder
\nhavde den udenlandske virksomhed pligt til at indgive formular 213, samtidigt
\nmed den tidligere n\u00e6vnte skatteattest.<\/em><\/p>\n

 <\/em><\/p>\n

 <\/em><\/p>\n

EJENDOMSMATRIKELMYNDIGHEDERNE<\/em><\/p>\n

Der er blevet vedtaget
\nen matrikellegaliseringsprocedure for 2013-2016, med det form\u00e5l at \u201cflorar\u201d
\nfast ejendom, s\u00e5vel by- som landejendom, som ikke figurerer korrekt og komplet
\nhos matrikelmyndighederne, og for hvilke der ikke foretages beskatning p\u00e5
\nbeh\u00f8rig vis.<\/em><\/p>\n

Hvis man beslutter sig
\nfor at g\u00f8re brug af omtalte legaliseringsproces, skal man indbetale
\nejndomsskatten (IBI) vedr\u00f8rende de seneste 4 \u00e5r, samt et bel\u00f8b p\u00e5 60 EUR til
\nd\u00e6kning af hver af de ejendomme man \u00f8nsker legaliseret. Der vil herefter ikke
\nskulle betales nogen form for sanktion, for ikke tidligere at  have ajourf\u00f8rt ejndomsskattebetalingerne.<\/em><\/p>\n

Matrikelmyndighederne
\nvil fortl\u00f8bende orientere om, hvor og hvorn\u00e5r de forskellige matrikeldata vil
\nblive revideret,  med det form\u00e5l at
\nafslutte legaliseringsprocessen inden 31. December 2016. Denne tidsfrist kan
\ndog muligvis blive forl\u00e6nget.<\/em><\/p>\n

NYT VEDR.  GRUNDENSV\u00c6RDISTIGNINGSSKAT (PLUS VALIA)<\/em><\/p>\n

Der er ingen mulighed for
\ntinglysning  (Registro de la Propiedad)
\nuden forudg\u00e5ende betaling eller oplysning om Grundensv\u00e6rdistigningsskat (Plusvalia)
\ntil de kommunale myndigheder.<\/em><\/p>\n

Med virkning fra og med d. 1. januar
\n2013 er Hypoteksloven  (La Ley
\nHipotecaria) blevet \u00e6ndret, s\u00e5ledes at tinglysning af dokumenter eller sk\u00f8der
\np\u00e5 ejendomsoverdragelse (k\u00f8b\/salg, arvesager, donationer) ikke er mulig, uden
\nforudg\u00e5ende godtg\u00f8relse af  betaling
\n(efter selvudregningsprincippet \u201dautoliquidacion\u201d) af
\nGrundensv\u00e6rdistigningsskat eller indlevering af oplysninger om Grundensv\u00e6rdistigningsskat
\ntil de kommunale myndigheder.<\/em><\/p>\n

Det pudsige vedr. K\u00f8b\/Salg af fast
\nejendom er, at den betalingspligtige af Grundensv\u00e6rdistigningsskat er S\u00c6LGEREN.
\nPudsigt, med tanke p\u00e5 at den hovedinteresserede part i at tinglyse
\noverdragelsen hos tinglysningsmyndighederne, er K\u00d8BEREN.<\/em><\/p>\n

Selvom betaling af Grundensv\u00e6rdistigningsskat
\np\u00e5hviler s\u00e6lger, vil dette ikke betyde nogen hindring for, at k\u00f8ber kan tinglyse
\nejendommen i sit eget navn hos tinglysningsmyndighederne. K\u00f8ber eller dennes
\nprofessionelle stedfortr\u00e6der,  som
\nforetager det formelle i forbindelse med ekspeditionen af sk\u00f8det i k\u00f8bers navn,
\nbeh\u00f8ver ikke vente p\u00e5 at s\u00e6lger indgiver oplysninger om, eller foretager
\nbetaling af,  den kommunale Grundensv\u00e6rdistigningsskat
\n(Plusvalia).<\/em><\/p>\n

Det k\u00f8beren b\u00f8r g\u00f8re  er, at oplyse de kommunale myndigheder om den
\noverdragelse,  der er fundet sted, af
\nejendommen.<\/em><\/p>\n

Har De brug for at
\ntale med en dansktalende spansk advokat, kan De kontakte Thomas Gant p\u00e5
\ne-mail-adressen thomasgant@decottalaw.net<\/a>
\neller ringe til os p\u00e5 (+34) 952 52 7014.<\/p>\n

www.decottalaw.com<\/em><\/p>\n

 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Nyt vedr.  udenlandske selskaber \u2013 De Cotta Law If\u00f8lgeStatstidende,  fredag d. 28. december 2012, er udenlandske virksomheder eller institutioner, som ikke har fast adresse i et skatteparadis,  fra 1. januar 2013 ikke underlagt indkomstskattepligt for IKKE FASTBOENDE (no residentes), ej heller har de pligt til at indgive\/indsende  formular 213 som vedr\u00f8rer betaling af skat efter […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,27,30],"tags":[],"office-cat":[],"service-cat":[],"class_list":["post-267","post","type-post","status-publish","format-standard","hentry","category-danish-speaking-spanish-lawyer-dansktalende-spansk-advokat","category-nerja-office","category-property"],"yoast_head":"\nNyt vedr. udenlandske selskaber - Property Law - Article for our Danish clients - De Cotta Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/decottalaw.redlinecompany-hosting.com\/nyt-vedr-udenlandske-selskaber-property-law-article-for-our-danish-clients\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nyt vedr. udenlandske selskaber - 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