La Constitución española y las normas (fiscales y sociales) que la han desarrollado en materia de protección a los mayores, garantizan a estas personas un sistema integral de atención y protección que promueva e impulse el bienestar de este sector de la población, dentro del que destacamos en este artículo la protección económica.
La finalidad de este tipo de protección es el articular un sistema de normas que permita a las personas mayores disponer de los recursos económicos suficientes, que contribuyan a su autonomía personal y a mejorar su calidad de …

The Spanish Constitution and the regulations (tax and social) developed thereof, regarding the protection of the elderly, guarantee that the elderly will receive a comprehensive system of care and protection that promotes and enhances the wellbeing of this section of the population, within which this article highlights the area of economic protection.
The purpose of this type of protection is to formulate a system of regulations that provide the elderly with the necessary economic resources, which will contribute towards their independence and improve their quality of life.
As principle provisions or benefits …

The Inheritance tax imposes taxes on an inheritance received because of death. This tax is paid after a person’s decease and the heir is the taxpayer legally bound to pay it. It shall be paid within the following 6 months since the person deceases. Here below we present an example in order to obtain a better understanding on this tax:
Mr. Smith deceased last January 2012; once he retired and sold his home in England in 2003, he moved together with his wife to Andalusia. Then, they bought a small semi-detached …

We have recently known, through our clients’ consultations, of the situation that most of the owners of La Axarquía area suffer, which comes from the lack of a License of First Occupation on their properties, particularly, regarding those problems with contract the supplies, such as the electricity supply for their first time or for its restoration, after being cut off by the electricity company (i.e. end of construction site temporary power).
 
The License of First Occupation is a certificate issued by the town hall that confirms that a newly-built property fully complies with …

La posibilidad de inscripción en el Registro de la Propiedad de aquellas construcciones que tienen más de cuatro años, aunque no tenga licencia de obra, viene dada por una norma de carácter estatal; el Real Decreto 1093/1997, de 7 de Julio, que en su artículo 52 establece dicha posibilidad, así como los requisitos para poder proceder a la inscripción, como son: 1) que no conste en el Registro la apertura de ningún expediente de disciplina urbanística contra dicha construcción, 2) que haya transcurrido el plazo legal para poder “atacar” en …