THE AMENDMENT TO THE LAW ON INHERITANCE TAXES AND PROPERTY TRANSFERS: DOES IT APPLY TO FOREIGNERS (NON-TAX RESIDENTS) OR ONLY TO TAX RESIDENTS IN SPAIN?
Last May 2023 there were municipal elections in the Balearic Islands and consequently a change of political party. One of the most important measures approved by the new Balearic legislature was Decree Law 4/2023 of 18 July 2023, which makes important modifications to the Inheritance Tax and the Transfer Tax, both taxes that have been […]
GOOD NEWS FOR THE NAUTICAL CHARTER IN THE BALEARIC ISLANDS – NEW ROYAL DECREE 186/2023 APPROVING THE RULES FOR THE REGULATION OF MARITIME NAVIGATION.
On 21 March 2023, Royal Decree 186/2023 was published in the BOE (Official State Gazette), approving the Regulation on the Organisation of Maritime Navigation. One of the most relevant aspects that we want to develop in this article is the introduction of a simplified regime of the “despacho” by means of a responsible declaration for […]