The Supreme Court has determined that in order to avoid the payment of municipal capital gains when transmitting a property, it is the taxpayer who has to prove with proof that there was no gain with the operation. The Contentious-Administrative Chamber of the Supreme Court has declared that the taxpayer is responsible for proving the absence of an increase in the value of the land transmitted, and to prove that there has been no capital gain, the passive subject may offer any trial principle that, At least indiscriminately, it allows us to appreciate it, for example, the difference in value...

The Court of Justice of the European Union has clearly clarified that we can proceed to the claim to the banks of everything we have paid extra as a result of the existence of the clauses in mortgages signed with consumers. We take the opportunity to clarify the concepts: A) We understand by SOIL CLAUSE those clauses included in the mortgage loans granted to consumers in merits of which the banking entities establish a limitation to the variable type of interest agreed with the client without having informed him before the signature of the mortgage of Clear, simple and transparent form of...

The Court of Justice of the European Union has finally decided that banks should return all the money they have received from clients to their homes that the so-called "ground clauses" would have been incorrectly incorporated, thus denying the position of banking entities That limiting over time the retroactivity, because it understands that this limitation is contrary to the community regulation and, therefore, the banks will eventually have to return to their clients the full amount they have to charge for more and not just starting Of the new May two thousand thirteen as initially...

As established in the Judgment of the First Chamber of the Supreme Court dated December 23, two thousand and fifteen, the clauses that impose on the consumer the payment of all the expenses derived from the granting of the deed Public mortgage (notary and registration of the property) as well as the taxes in which the taxable subject of the tax is the bank entity. If you are the holder of a mortgage-backed loan, even if you have made a mortgage extension, we remain at your disposal to study, without any commitment, your particular case and perform, if appropriate, the appropriate...

Law 5/2015, which came into force on June 20, has amended the legal horizontal property in Catalonia. Below we highlight the main changes to the rules governing OWNERS communities in Catalonia     - Credits the community against the owners for common expenses, ordinary and extraordinary, and the reserve fund corresponding to overcome the current year and the four years immediately preceding, numbered from 1 January to 31 December payment preference on proprietary element with priority determined by law. The loans accrue interest from the time when he has to make the payment and...

Analysis of Royal Decree-Law 8/2014, of July 4, of approval of urgent measures for growth, competitiveness and efficiency. - General rule of not submitting to administrative authorization in the opening of commercial establishments , for which, if not, it can be submitted to a responsible declaration or previous communication. - Integrated procedure for commercial authorization through the inclusion of all actions in a single procedure that will be the competence of a single authority that will manage the different phases from the same application. The competent authority for the...

On one January two thousand and eleven came into force of Law 25/2010 of 29 July, the second book of the Civil Code of Catalonia, on the individual and the family, which regulates, among other matters, relationships parental couple and in the case of split between the parents, being worthy of special mention what regulations called parenting plan and the will of the legislator that the guard is shared between the couple as far as possible. As for the responsibility of parents for their children in the event of marital breakdown and couples should be noted first novelty is that any proposal...

Extract Judgment 700/2010 of the Civil Chamber of the Supreme Court of 11.11.2010, appeal 1927/2006 Speaker: Xiol Rios, Juan Antonio From STS 20 July 2001 stating that the jurisprudence is the statute of limitations for all cases of claims of responsibility for its organic activity is four years out in Article 949 CCOM. This doctrine has been applied in this room STS dated 1 March 2004, 26 April 2004 5 October 2004 25 March 2005 15 June 2005 22 December 2005, 6 March 2006, 30 January 2007, 21 February 2007, 30 April 2008 (CR No. 3355/2000), 3 July 2008 (CR No. 4186/2001), 10 July 2008 (CR...