000 00678cab a2200205 4500
001 WB2721-30
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u59857
041 _aeng
245 _aMitigating the pain in Spain
260 _c1991
350 _a0
490 _aIndependent
_v25/5/91 p25
520 _aForeign property owners in Spain in future may have to pay tax at 35% of the profit realised on the sale of their Spanish property under new legislation due to be passed in the next two months and to come into force in 1992.
650 _aRESIDENTIAL
650 _aSALES TAX
690 _aOVERSEAS-EUROPE
942 _n0
948 _c04/03/1997
999 _c36812
_d36812