CMS & Pérez-Llorca advise on appeal against judgment of the National High Court

Diego De Miguel (pictured top left) and Silvia Morro (pictured top right), from the Tax area of CMS Albiñana & Suárez de Lezo, together with Clara Jiménez Jiménez (pictured bottom left) and Jesús Cudero (pictured bottom right), from Pérez-Llorca, and María González Fornos, have managed to carry out an Admission Order from the Supreme Court of appeal of cassation, against a judgment of the National High Court, in which a natural person whose only link with the country was the ownership of real estate in this territory was considered a tax resident in Spain.

The matter is relevant in the current context and could affect a high number of foreign nationals who maintain a holiday home in Spain, but do not obtain income or have any other link with the country, particularly if they have a residence certificate.

CMS & Pérez-Llorca advise on appeal against  judgment of the National High Court

Michael Heron

iberianlawyer.com

Iberian Lawyer, is a monthly digital magazine, published by LC Publishing, available in Spanish and English. It represents the main source of information in the legal business sector in Spain and Portugal. The digital magazine – and its portal – address to the protagonists of law firms and in-house lawyers. The magazine is available for free on the website and on Google Play and App Store.

In every issue of the magazine, you will find rankings of lawyers, special report on trends, interviews, information about deals and their advisors.

For further information, please visit the Group’s website www.lcpublishinggroup.com

Iberian Lawyer
Registered office: C/ Manuel Silvela, 8 - Oficinas 1 Dcha 28010 Madrid España

Copyright 2022 © All rights Reserved. Design by Origami Creative Studio

SHARE

Share on linkedin
Share on twitter
Share on facebook
Share on whatsapp
Share on email
Share on telegram