| 000 | 00984cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2741-26 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u20739 | ||
| 041 | _aeng | ||
| 245 | _aSpain to make overseas developers pay | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9141) 19 October 1991, 72(1) |
||
| 520 | _aHighlights 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 | _aFOREIGN OWNERSHIP | ||
| 650 | _aPROPERTY TAX | ||
| 650 | _aSPAIN | ||
| 650 | _aVACANT PROPERTY | ||
| 690 | _aOVERSEAS-EUROPE | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c13894 _d13894 |
||