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Real Estate law and legal questions

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We open new office on the 1st October 2018

"Bufete Frau - Abogados" is pleased to inform you of the forthcoming re-opening of its office in the town of Pollença. With this, the firm has already four branches on the island of Mallorca. On the 1st of October, we will open our doors in the village of Pollença...

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Guide for the tourist marketing of a home

Informative guide concerning the proceeding to present a responsable declaration of the start up of tourist activity (DRIAT) for the tourist marketing of a home in Mallorca Applicable as from the moment of coming into effect the zones of the Board of Mallorca and the Palma Town Hall

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Binding Resolution of the General Directorate of Taxation: Deductible expenses for the sale of real estate

The transfer of a property generates to him placing the question of profit or loss in patrimony, on producing a variation in the value of his patrimony that is revealed through an alteration in its arrangement, in accordance to that appearing in article 33.1 of the Law 35/2006, dated 28th November of an Individual Income Tax Return and with the partial modification of the laws of Company Taxes, the non Residents Income Tax declartion and Capital Gains (BOE dated 29th November), hereinafter LIRPF, and, therefore, it will be subject to tax, in accordance to that appearing in article 6.1.

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NEW HOME LAW OF THE ILLES BALEARS: HOW IT WILL AFFECT THE PURCHASE/SALE OR RENTAL OF PROPERTIES

On the 27th June 2018 came into force the new Home Law of the Illes Balears. We already spoke about this project of the Law beforehand and now, at last, has been published the final regulation text. Although this Law regulates very interesting areas from a social point of view and is focused to those most disadvantaged, particularly keeping in mind the present situation in the islands, where many families are unable to gain access to a decent quality home, we prefer not to delve into this matter but concentrate on the practical aspects that this Law will imply in our every day, as professionals in the real estate and planning area.

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Consell Insular and local government together in collecting the income as a result of planning infringements.

When a proceeding is started for planning infringement, the result is not only that those responsable must restore the planning legality and the modified physical appearance (legalizing or demolishing same in a voluntary or non voluntary manner) but also the Administration holds the punishment authorization and may impose fines, in some cases very substantial, to these planning offenders (art. 186 LUIB).

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