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Request for documents   January 2005
 
José Luis Hernández Socorro Curriculo
Accountant. Director of Gestiones.com
 
According to article 131 of Act 58/2003, dated the 17th of December 2003 of the General Tax Code, which establishes that those who wish to assert their rights shall provide proof of the facts from which such rights are derived, you are requested to submit to the Tax Office, within ten working days of receiving this notification, documents proving you are using the purchased property as a place of work, thus qualifying it as a capital asset and subject to the exemptions detailed in article 25 of Act 19/1994 dated the 6th of July 1994.

With this aim, and without prejudice to any other document that might be suitable, the following documents shall be submitted. If the contrary is found to be true, appropriate payments will be made.

 
Requested documents
 

In the case that the property has been purchased to be used as the site of the business:

a) Corporate purposes implying that the property that has been purchased may be considered a capital asset.

b) A statement certifying that the property has been registered as a business address for tax on economic activity purposes.

c) Opening licence issued by the appropriate Town Hall.

d) Building project properly approved by an appropriate Professional Association or, in the case that the acquired property needs to be repaired or renovated before opening the business, written proof of application for the project’s authorization in the aforementioned Association shall be submitted.

e) Building licence or application thereof in the appropriate Town Hall, in the case that the acquired property needs repairs or renovations.

In the case that the property has been purchased for leasing or in an attempt to assign it to a third party:

a) Contract of hire on the property or contract of business assignment. This includes all the contracts dating back to the purchase date of the property, in order to confirm the continuity of the business.

b) Documents proving the immediate beginning of business activity on the acquired property, provided that it is not being offered for leasing. This includes any advertisements in the media or documents proving that the leasing of the property is being managed by a real estate agency. In both cases the property must be clearly mentioned.

c) Invoices related to the leasing.

d) A copy of the contract of assignment, if applicable.

e) A copy of the employment contract of the person in charge of the management of the leasing.

f) Property registration for the tax on economic activities.

g) Title deed of the property.

 
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