Articles

The Technical Building Inspection (ITE) in Spain.

Understanding Article 7(p) of the LIRPF

Article 7(p) of the Ley del Impuesto sobre la Renta de las Personas Físicas (LIRPF) is a crucial provision within Spanish tax law that offers significant tax relief to individuals earning income from work performed abroad. This article, often referred to as the "expatriate exemption," provides a partial or full tax exemption for income earned outside of Spain, subject to certain conditions. Below, we delve into the specifics of this article, the requirements for eligibility, and its practical implications.

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The Technical Building Inspection (ITE) in Spain.

Maternity and Paternity Leave in Spain

Maternity and paternity leave are essential components of employment law in Spain, aimed at supporting new parents during one of the most significant phases of their lives. These leave entitlements, codified under the Real Decreto-ley 6/2019, de 1 de marzo, ensure that parents can balance their professional responsibilities with the demands of welcoming a new child into their family. This article provides an overview of the legal framework, including the associated economic benefits, rights, and the step-by-step process for accessing these leaves.

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The Technical Building Inspection (ITE) in Spain.

The Technical Building Inspection (ITE) in Spain

The Technical Building Inspection (ITE) is a mandatory procedure for buildings of a certain age, which may vary from one region to another. It involves assessing the state of conservation of older buildings, identifying deficiencies and proposing necessary renovation or maintenance works to ensure their safety and stability. It is the responsibility of the owner of the property or the community of owners to undertake such building works within the established timeframe. The ITE is one of the documents that may be required for the purchase or sale of a property.

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