• English
  • Español

Tax news

A couple standing with a home between them

After Separation, Awarded the Home and Moving: Can I Claim the Deduction?

Sun, November 01

After separating, I was awarded the home and now I am moving to another one. Can I claim the main-home deduction?There are many possible situations following divorce or separation. This case concerns...

Questions about separation

Tax Treatment of Compensation When a Separate-Property Regime Ends

Sun, November 01

A question put to Serapeum concerns the equal treatment of the community-property and separate-property matrimonial regimes. It relates to capital gains.How are cash payments or awards of property...

Divorce and a home

Main-Home Tax Deduction After Marital Separation

Sun, November 01

Personal Income Tax deduction for a main home after marital separation, under both the separate-property and community-property regimesThis article reviews the tax treatment of the main-home concept...

Júlia Tax Answer

Applying the Main-Home Rental Deduction on a Tax Return

Sun, November 01

Applying the Main-Home Rental Deduction on a Tax ReturnDeduction for renting a main homeWithout prejudice to any rules approved by each Autonomous Community, from 1 January 2008 taxpayers could...

House in the palm of a hand

Tax Return: Applying the Main-Home Reinvestment Exemption

Sun, November 01

Exemption for reinvestment in a main homeCapital gains realised on the transfer of a taxpayer’s main home may be exempt if the full amount obtained is reinvested, in one or more transactions, within...

Desktop computer

Reinvestment Exemption When Selling a Former Main Home

Sun, November 01

A taxpayer buys a home (Home 1) using a mortgage loan, intending to use it as their main home. After purchasing Home 1, they sell their former main home (Home 2). Would the gain on Home 2 be...

Dibujo de una casa con chimenea

Capital Gains Tax Exemption on a Gift of the Main Home

Sun, November 01

Capital gains tax exemption on the gift of a main homeCapital gain or loss on a giftGiving away a property gives rise to a capital gain or loss because it changes the composition and value of the...

Vistas de Sant Pol

Capital Gains on Property Sales: Deductibility of Renovation Costs

Sun, November 01

Sale of a property after renovation work: whether the costs are deductibleThe transfer of a property gives rise to a capital gain or loss for the transferor because the change in the composition of...

Edificio en medio de una carretera

Tax Treatment of Compensation Received for Compulsory Expropriation

Sun, November 01

Tax treatment and timing of compensation received for compulsory expropriationA transfer resulting from a compulsory expropriation gives rise to a capital gain or loss because it changes the taxpayer...

Botones con varios Impuestos

Capital Gains When a Taxpayer Ceases to Be a Spanish Tax Resident

Sun, November 01

When a taxpayer ceases to be a Spanish tax resident because of a change of residence, the positive difference between the market value and acquisition value of shares or interests in any entity owned...