Spain to make overseas developers pay (Record no. 13894)

MARC details
000 -LEADER
fixed length control field 00984cab a2200229 4500
001 - CONTROL NUMBER
control field WB2741-26
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u20739
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Spain to make overseas developers pay
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (9141) 19 October 1991, 72(1)
520 ## - SUMMARY, ETC.
Summary, etc. Highlights the changes for foreign developers purchasing property in Spain which come into effect from January 1992. Includes an annual charge of 5% on rateable value levied against foreign companies owning property in Spain. Anyone buying Spanish property from non-residents must withhold 10% of selling price to meet the vendor`s capital gains tax. Vacant property owned by foreigners will also incur a tax of 2% of rateable valuable.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FOREIGN OWNERSHIP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPAIN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VACANT PROPERTY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element OVERSEAS-EUROPE
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London News article 14/09/1999   WB2741-26 20739-1001 06/08/2019 1 06/08/2019 News article