P E R E Z L E G A L G R O U P

A D I R E C T O R Y O F L E G A L S E R V I C E S

T H E P O C K E T G U I D E

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Raquel Perez

Over the past 16 years, Raquel has specialised in providing individuals and companies with professional legal, paralegal and conveyance services. Having worked in various sectors, such as The Official Property Register and for a British legal firm for numerous years, Raquel offers sound expertise and no-nonsense, impartial advice.

As a partner of one of the Costa del Sol’s leading property conveyancing law firms, she offers an in-depth knowledge and understanding of the legalities and procedures involved in buying and selling a Spanish property.

Over the years, Raquel has successfully provided expats (both resident and non-resident) with professional advice and unrivalled customer service, to ensure the smooth running of any real estate transaction or legal procedure.

Working closely with the relevant Spanish authorities, she is well connected on the Costa del Sol thereby providing an efficient and stress-free service. Raquel and her team offer a hands-on professional approach to each and every client, to ensure total peace of mind and customer satisfaction.

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PEREZ LEGAL GROUP was founded with the purpose of offering a style of service guaranteed by the experience and expertise of its professionals and tailored to the client’s needs. This we believe has been achieved both through the rigorous selection of talented lawyers and professional accountants, together with the strategic incorporation of several well known practices with specialist legal skills.

The joining of those forces has measurably improved our efficiency and ability to provide a comprehensive range of services, ensuring that our clients have access to the necessary specialist. Our size and diversity allows individual members of the firm to concentrate their expertise in well-defined areas of law.

We strive to maintain, however, a balance between the need to provide specialist skills and the need to provide personal guidance. To achieve this, we operate as a team with one partner being responsible for each operation and the identification of the client’s legal requirements. This allows us to maintain our high standards of attention to our client’s needs, combining the roles of both personal and legal adviser. Our team is equipped to correspond in both Spanish and English. We are highly experienced in property conveyance for overseas buyers, accounts for businesses and individuals, litigation, insurance services, and also go out into the expat community to provide advice and information about such issues as inheritance procedure and taxes through seminars and related events.

We actively seek to keep the client informed of progress and procedures through reports, supervision meetings and written/telephone communications. This provides the client with opportunities for briefing us on new developments or other considerations. We also pride ourselves on replying to communications or telephone calls within the same day.

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A Comprehensive Range Of Services

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NIE Certificate & Power Of Attorney In Spain each person is assigned a tax identification number (NIE), which must be used on all tax returns and communications addressed to the tax authorities. In general, the NIE (Fiscal Identification Number) of a Spanish national coincides with his National Identification Number (D.N.I), but in the case of a non-resident, the Foreign Identification Number will be an ‘NIE’, which is issued by the General Directorate of the Police. This NIE should be processed before completion on a property (i.e. before signing of the Purchase Title Deed and Final Payment to the vendor/developer). In such cases we require a Power of Attorney that enables us to handle all the optional services provided in our Letter of Engagement as well as setting up standing orders and direct debits for all the utilities in the buyer’s Spanish bank account, filing the necessary Tax declarations etc. A Power of Attorney can be granted either in the client’s country of origin or here in Spain, the latter being the easier and cheaper option. 

Direct Debits – Spanish Bank Account The Standard running costs of a Spanish property are: 

•Local Property Tax•Rubbish Collection Tax•Community fees•Electricity•Water•Sometimes Gas and Telephone

 We will undertake the changeover of the utilities contracts and arrange standing orders for direct debits from your Spanish bank account. In case you do not have a bank account at this stage, we will arrange for a bank to forward you the forms by post.

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Inheritance Procedure And Tax Service

We represent our clients in the inheritance procedure of their property, assets and liabilities in Spain, providing legal advice and periodical updates of the process, and attending to the preparation, execution (if appropriate), and filing of documents.

Your Spanish Will Spanish laws protect family heirs and restrict the testator’s freedom to dispose of their estate according to their wishes. If a foreign resident dies in Spain without a Spanish Will, his or her estate will be distributed according to Spanish laws of succession. Those laws are broadly as follows: Where a person dies leaving children, one third of his estate must be left to the children in equal parts. Another third must also be left to the children, but not necessarily in equal parts (i.e. you could favour one more than another, by leaving one of the children a greater share of this third). A surviving spouse will have a lifetime interest in this third (right of use). The remaining third may be left to whomever the testator pleases. Your foreign Will may cover the disposition of your Spanish assets, but the legal procedure to enforce it in Spain can take a long time, would work out expensive and is subject to the Court’s discretion. Without a Spanish Will, your heirs will be involved in time-consuming and expensive legal procedures, so it is advisable to have one in place along with all the required documentation.

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Insurance Services We have in the past refrained from recommending insurance companies since we felt this would compromise our independence as a law firm. Nevertheless, it is apparent that many clients have contracted insurance and have had their claims turned down for a variety of reasons. Very often this transpired to be due to a failure on the part of the insurance company to properly identify the peculiarities surrounding the insurance of a non-resident’s status and assets in Spain. There are many reasons by which an insurance company can avoid payment and we have therefore chosen to address the issue by offering our clients the option of contracting insurance through our associate firm. The principal benefits are as follows: 

•Processing of applications is done in your own language•The complex criteria that need to be observed in line with Spanish insurance parameters will be explained in

English, also to ensure that the cover is tailored to your requirements and circumstances•All quotes will be produced in either English or Spanish •All claims can be processed through our office. Depending upon the policy you acquire, on-line assistance will

be provided in English•Our aim is to improve the quality of insurance currently offered and to improve the success rate of any claim

 Our intention in providing this service is to reduce mismatched policy coverage and cause for the insurance companies not to pay out. By providing a convenient and efficient service in English we also aim to make the process transparent and simple, giving you peace of mind in the knowledge that your property is appropriately insured against all eventualities whether left unoccupied or not. Pérez Legal Group will provide a free insurance quote for your Spanish property. In case you are applying for a mortgage, the insurance will be arranged by the Spanish Lending Entity. Please make sure that contents are also included in the Insurance Policy, as many Spanish banks only insure the building structure itself. 

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Fiscal Representation & Your Taxes In Spain By law a non-resident owner of more than two Spanish Properties should appoint a fiscal representative in Spain. Failure to do so may result in a fine of between 150 and 6,000 Euros. Those who only own one property in Spain are not obliged by law to appoint one, but it is in their best interest to do so. Pérez Legal Group takes care of filing your non-resident tax declarations (Wealth and Income Tax), before the Spanish Inland Revenue. We will also keep you informed of any taxes you will have to pay now and in the future, according to the information in our files concerning the property/ies you own in Spain.

Pérez Legal Group can act as your Fiscal Representative, filing all the necessary forms and reminding you of payments due to the Spanish Tax Authorities. 

Our Litigation Department The initial aim of our litigation service is to encourage parties to settle disputes out of Court. Whenever possible, an alternative dispute resolution will be sought through mediation or arbitration. Ultimately, however, legal representation or defence before a judicial body may be required. The Litigation Department handles disputes in all divisions of the Courts of Spain covering civil, criminal and administrative proceedings as well as intellectual property, construction, family law, property law, accidents, etc.

Our Litigation department is headed by two experienced lawyers, Liliana Farrarons and Jose R. Gutierrez. We will ask our clients to sign a letter of engagement in which the service is detailed together with a quote of our legal fees, as we understand our clients must know from day one the exact amount incurred in the process and Court case.

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Accounting Services For Individuals And Companies

Miguel Osuna GomezLawyer, Accountant and Fiscal AdvisorOur Accounting Department is headed by Miguel Osuna Gomez, who has spent 20 years as an Accountant and Fiscal advisor offering insight into matters regarding taxation relevant to companies and individuals here in Spain, and is also a fully qualified and registered lawyer. All aspects of this often-confusing area can be addressed to guide you through the Spanish system and in many cases help realise significant savings for our clients and their potential inheritors.

Taxation is by far the largest field within the Perez Legal Group, and the department provides expert advice on national corporate tax matters, such as for example on legal status during a due diligence period. It is equipped to carry out detailed investigations into both present and future corporate accounting procedures, tax planning and the tax implications on transactions.

As a fiscal advisor, Miguel Osuna consults on business operations projects and the formation and incorporation of Spanish companies. In addition to analysis and advice he also implements procedural changes in the preparation, maintenance, and control of budgets and expenditures in accordance with policies, procedures and regulations. He prepares and reviews project-related financial reports, fiscal reporting and documentation requirements. The department also specialises in processing accounts for self-employed professionals, advising small businesses on employment procedures, as well as providing advice on the Spanish social security system for non-residents or foreigners who are becoming resident for tax purposes.

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Legal, Administrative, Tax And Business Accounting Fees As a professional team with offices in both Spain and the UK we can offer Spanish legal, tax and accounting expertise while speaking the language you are comfortable with – and you’ll find our rates are very affordable:

Rapid and efficient Administrative ServicesPreparation of rental contracts (including property checks at the Land Registry) 210€Preparation of POA and other deeds at the Notary Office 140€Arranging direct debit and changing ownership of utility bills 120€NIE fiscal document application 100€Registering for Certificate of Spanish Residency 100€Non-EU residency application and work permits 300€Conveyance 1.200€Opening license for businesses 150€

Affordable Accounting ServicesIncorporation of an S.L. company 300€*Accounts and bookkeeping for Spanish companies (S.L.) 720€/yr (60€/mth)Accounts and filing of forms for self-employed professionals 600€/yr (50€/mnth)Registration of self-employed professional with Social Security, incl. arranging direct debit and registration at the Tax Office 100€Preparation of your annual Tax Declaration 100€Capital Gains Tax (filing and requesting refunds) 180€ *Excluding costs 

Unbeatable insurance pricesLife insurance, home insurance, car insurance, private health insurance, etc – show us a copy of your policy and we will offer you the same coverage for 20-25% less!

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Our Book “Spanish Legal Property Information” Your legal questions answered by Perez Legal Group’s free guide

Written and compiled by the Perez Legal Group this invaluable 52-page booklet contains all that you could possibly need to know about moving to Spain and buying a resale or off-plan property. The processes that foreigners will have to undergo in order to establish a legal and financial identity in their new country are not especially taxing, but a lack of knowledge can be counter-productive. The guide is written in a plain, unfussy, easy-to-read style that is free from the type of legal jargon that can often confuse.

This guide, entitled Spanish Legal Property Information, can be downloaded free of charge from the company’s website www.perezlegalgroup.es while hard copies can also be requested via post.

PLG Hosted Seminars And Free Advice Clinics

In addition to providing easy-to-follow information on its website and in booklets such as the above-mentioned guide, the Perez Legal Group also excels in offering advice and free initial counselling on a wide range of legal topics that affect foreign residents and property owners.

Prominent in this process are the seminars held on a regular basis and organised in collaboration with the foreign resident departments of town halls such as Mijas, Fuengirola and Marbella. The seminars focus on specific topics such as Inheritance Tax and Procedures or Accounts for Small Businesses and Self-employed Professionals, and also allow for an informal Question & Answer session as well as private consultations with members of the public.

The popularity of these events has also prompted the firm to host Free Advice Clinics at its offices in Elviria on Friday mornings, to enable people to get answers and guidance with regard to specific issues. Although the Perez Legal Group offers legal representation and support for domestic clients and businesses as well as foreign residents, homeowners and professionals, it has built up particular expertise in providing a clear, efficient and bilingual service for British and other expatriates in Spain.

P E R E Z L E G A L G R O U PProperty, Law, Tax & Insurance Services

Centro Comercial Elviria, Oficina 629604 Marbella (Malaga) Spain

Tel : +34 952 833 169Email : Info@Perezlegalgroup.Com

Www.Perezlegalgroup.ComFacebook/PerezlegalgroupTwitter: @Perezlegalgroup