Although the rules may differ slightly from region to region in Spain, the majority of rules are generally similar. The central government is responsible for the laws related to wildlife protection whereas the autonomous regions and local town halls create the specific laws for the protection and welfare of animals.

The law for the protection and welfare of animals in Spain covers the general rules applicable to all kinds of animals, the minimum standard of care they should receive. The treatment, sanitation and transport of pets along with regulations related to the sale and trade of animals.

The law also covers the consequences of abandoning animals, as well as collection, euthanasia, sterilization, and standards expected by facilities that will temporarily care for abandoned animals.

In Andalucia, the law (11/2003) for the protection and welfare of animals states the following:

Cats and dogs must be identified with a standard ID microchip by an authorized veterinarian and registered at your local town hall within 3 months of birth. If you move to a different area, your pet must be registered with the new town hall within 1 month of changing residence. Additionally, in the case of death you should de-register your pet within 1 month of death.

Fines for non-compliance of the law (Protection of animals) vary from 75€ to 30,000€. Defiance of the (dangerous dogs act) can incur fines from 150€ to 15,000€. Additionally, sanctions for cruelty to animals are tough. The mistreatment of an animal that results in death, injury or physical impairment can result in a prison sentence, between 3 months and 1 year.

To report cruelty to an animal or any infractions of the law on domestic animal welfare, a report can be made to the local police or government environment protection agency, SEPRONA.

We help expats living on the Costa del Sol with administration, taxes and advice in their own language. If you have any questions about Protection and welfare of animals in Spain, please contact us, or call us on +34 951 130 943.

The address will be the same that any traffic fines will be sent to, which means that you could have outstanding fines that are unpaid along with unpaid road tax. While many gestors will offer to do this for you for a small fee, the process is quite simple and free to do.

Documents required:

NIE/Residency card, Passport/Driving licence, current padron (empadronamiento) certificate. A current utility bill (water, gas, electricity, phone, etc) should be enough if you are not regsitered on the padron yet. More information of why you should register and how to register with you town hall.

Vehicle registration certificate (permiso de circulacion) and ITV card (Tarjeta de Inspeccion Tecnica de Vehiculos).

To change your address, you can visit most town halls or the Provincial Traffic Headquarters office. In Malaga, the following town halls can make the change of address:

To find the closest office to change the address of your Spanish car registration, take a look here.

We help expats living on the Costa del Sol with administration, taxes and advice in their own language. If you have any questions about changing the address on your Spanish car registration, please contact us, or call us on +34 951 130 943.

• Any amount up to 400.000€ – 8% Transfer Tax
• Any amount between 400.000€ and 700.000€ – 9% Transfer Tax
• Any amount in excess of 700.000€ – 10% Transfer Tax

As an example, a property valued at 750.000€ will be subject to 64.000€, which is based on the following calculation:

• 8% up to 400.000€ – 32.000€
• 9% between 400.000€ and 700.000€ – 27.000€
• 10% over 700.000€ – 5.000€

Transfer Tax applicable for a private parking space, when purchased as an independent property, will be based on the following rate:

• Any amount up to 30.000€ – 8% Transfer Tax
• Any amount between 30.000€ and 50.000€ – 9% Transfer Tax
• Any amount in excess of 50.000€ – 10% Transfer Tax

Please note that the Property Transfer Tax is not based on the property purchase price, but on the minimum fiscal value, which is regulated by the Regional Government. Should you have any query about this value, please do not hesitate to contact us.

Stamp Duty has also been increased from 1% to 1.2% and applies to brand new property purchases and mortgages, where Transfer Tax does not apply.

These taxes apply only for properties located within the Andalusia area.

This article is courtesy of Rafael Nadales Luque from Martínez-Echevarría Pérez y Ferrero

The key to a smooth relocation is what I call ‘The Three R’s… Research, Research, Research. Armed with the right knowledge, any move to a new home, near or far, will go a lot better than going in blind.

Eyes Wide Open

I saw a Tweet the other day where a new grad was excited because she had ‘decided to move to Dubai next month.’ I thought to myself, honey, have you ever heard the saying ‘Look before you leap?’ I didn’t say that…didn’t want to sound like her mother. She was looking for advice though so I suggested my book, @Home in
Dubai…Getting Connected Online and on the Ground.

Fear of the Known

She replied immediately asking, “What will this book do for me?” Hmmm….valid question. I sent her a reply that it would take her step-by-step through the process
of relocating to Dubai.

Every country is different and some of the facts might scare you away when you realize how much work needs to be done to prepare for your move. However, a
healthy fear of the known is a good thing. Keeps you on your toes.

Have you asked yourself:

• How do I get a work permit?
• Do I need a visa in advance?
• How much will I pay for rent?
• What are the schools like?
• Can I bring my pet into the country?
• Is there reliable Internet access?
• What’s the medical care like?

But, I digress. What any research will do for you (and my Twitter friend), is help decide, ‘should I stay or should I go?’, the big question asked in fellow expat, Paul
Allen’s, book title. It’s the question you need answered when the relocation bell rings. As soon as it does, don’t forget The Three Rs!

Anne O’Connell is a long-time expat, freelance writer and author of @Home in Dubai…Getting Connected Online and on the Ground, which just launched in December 2011 and is available on Amazon.

Follow Anne on Twitter @annethewriter, visit her blog at www.anne-writingjustbecause.blogspot.com or her website at www.globalwritingsolutionsonline.com.

The main difference between banking in Spain in comparison to other countries is the levels of fees. Spanish banks have lots of fees and they are some of the highest in the EU. These fees could be for having a debit card, making transfers or for sending out a bank statement each month. Try to check what is available from a few banks and negotiate with them; tell them what you are looking for, they all want your business.

The terms and conditions on each account should be fully understood when opening an account. A bank assistant can explain the fees to you but make sure you see everything in writing. Don’t take someone’s word for it, this can bring some nasty surprises later on.

The banks in Spain are split into 2 categories :

1. Commercial banks, which are traditionally used for current accounts, credit cards and mortgages.
2. Cajas, which were used traditionally by Spanish for saving. During the boom years, these Cajas lent huge amounts of loans and are a major problem for the current Spanish economy. The Spanish government has decided to force most of the Cajas to be amalgamated as a part of the restructuring of the banking system.

Mortgages can be very difficult to come across in the current market but if you are buying a property in Spain and looking for a mortgage in Spain, seek out a very good lawyer to check everything in the contract, trying to avoid future surprises.

Another difference with banking in Spain compared to banking in most other countries is related to payments (including direct debits) from your account. Although the bank will process the payments, you will have up to 56 days to cancel these payments. This is because banks in Spain do not send the payment straight away, therefore, this gives you the option of requesting any payments to be returned to your account.

For international clients, there are 2 different types of accounts available:

• Cuenta para residentes (Account for residents)
• Cuenta para no residentes (Accounts for non-residents)

The type of account available to you depends on your tax status. If you spend more than 183 days a year in Spain, you will be considered a resident for tax purposes and therefore, you can have a bank account for residents (cuenta para residentes). Bank accounts for residents have lower fees.

To open a bank account in Spain, you will need:

1.NIE for residents. Valid passport or country ID for non-residents
2.Proof of address (Property ownership or rental contract)
3.Some money to make the opening deposit

Some Spanish banks will still give you a bank book or ‘libreta’ when you open an account but this system appears to be phasing out. Most Spanish banks have very good ebanking services, many have options to change the language, however, if you need your Internet banking in English, make sure the bank you choose can offer this service.

There are several international banks that are starting to gain ground in the Spanish banking sector in the recent years, among them ING, Deutsche bank, Citibank and Barclay’s.

A few words of Spanish could go a long way and make the experience a more pleasant exchange. We have prepared a few words and phrases that may be of use to you if you are banking in Spain.

• Card = Tarjeta
• Mortgage = Hippoteca
• Insurance = Seguros
• Account = Cuenta
• Transfers = Transferencias
• Statement = Extracto
• Account balance = Saldo Contable
• Balance available = Saldo Disponible
• Resident account = Cuenta para residentes
• Non-resident account = Cuenta parano residentes
• Deposit = Ingreso
• Withdraw = Sacar dinero
• Exchange = Cambio
• Lost card = Perdido de tarjeta
• Commission = Comisión
• Fees = Honorarios

We help expats living on the Costa del Sol with interpreters, administration, taxes and advice in their own language. To discuss your requirements or if you have any questions about banking in Spain, please contact us.

This complex issue is often ‘swept under the carpet’ but eventually everyone is affected. In particular, the prospect of a widow(er) paying inheritance tax on the death of their spouse can come as an enormous shock.

There are State (National) rules and variations by the Autonomous
Communities (AC)

• State (National) rules always apply to non-residents
• Autonomous Community (AC) rules will apply ONLY to Spanish residents
• There is no Double Taxation Agreement on inheritance Tax
  between Spain and the UK

Impuesto sobre Sucesiones y Donaciones (ISD) is also called Succession Tax or Inheritance Tax and is a tax on inheritance and gifts, paid by the recipient of the inheritance or gift. It is due only if the recipient is resident in Spain or the asset being inherited or gifted is an asset located in Spain such as real estate or moveable property situated in Spain. If the property is owned by a UK company ISD is not payable on the death of a shareholder of the company.

Allowances are available depending on the relationship with the deceased or donor. In the first instance the Spanish State rules apply but these can be varied by the different Autonomous Communities (ACs) providing conditions set by the relevant AC are met. The State rules always apply to non-residents owning assets in Spain.

There is currently no blanket exemption between a husband and wife under the State rules. Where a married couple are both residents in Spain and one spouse dies, the surviving spouse can be fully liable on the worldwide assets inherited from the deceased spouse, subject to the allowances and reliefs available.

The worldwide estate of British expatriates who are UK domiciles on death will also be liable to UK inheritance tax, as well as to Spanish succession tax on chargeable Spanish assets. Any succession tax paid in Spain can be deducted from any UK inheritance tax liability on the same asset. There is such a fundamental difference between the inheritance tax in the two countries that no double taxation agreement exists on this issue.

State Rules

Beneficiaries are divided into the following four groups depending on the closeness of relationship to the donor or the deceased:

• Group 1: Natural and adopted children and other descendants (such as grandchildren, great-grandchildren) under 21
• Group 2: Natural and adopted children and other descendants aged 21 and over; parents and other ascendants (such as grandparents, great-grandparents), and spouses
• Group 3: In-laws and their ascendants/descendants, step-children, brothers and sisters, cousins, nieces and nephews, aunts and uncles
• Group 4: All others including friends or unmarried partners

State Allowances

There are tax-free State allowances on Spanish inheritances (not life-time gifts) for members of the different groups as follows:

• Groups 1 and 2: €15,957
• Group 3: €7, 993
• Group 4: nil

Group 1 inheritors under the age of 21 can have an additional deduction of about €4,000 for each year they are under 21, restricted in total to €47,858 per recipient.

There are further reductions where the recipient is physically or mentally disabled depending on the recognised degree of disability.

Relief for main home

There is a 95% allowance against the inherited value of the main home of the deceased up to €122,600 per inheritor, provided that the beneficiary belongs to Group 1 or 2 or is a remoter relative over the age of 65 who lived with the deceased during the two years prior to their death. The property must be retained by the beneficiary for 10 years following the death, but it does not need to be the beneficiary’s main home.

Succession tax rates vary from 7.65% to 34%. The tax liability is subject to multipliers based on the pre-existing wealth of the recipient, which can take the highest effective rate of tax to about 80%.

Gifts

Gifts made by the same donor to the same person within a period of three years, taken from the date each gift is made and on the value at the time it was made, are aggregated and treated as one transaction for gifts tax. To determine the tax rate applicable, the value of all previous gifts made to the same person within the last three years plus the current gift are added together. The average rate of tax on the theoretical total is then calculated and applied to the latest gift.

Autonomous Communities (AC)

The Autonomous Communities (ACs) can vary the State rules in the
taxpayer’s favour. The State allowances and reductions apply in the first instance provided that the relevant conditions have been fulfilled. Any enhancement to the State allowances and reductions granted by the AC will then replace the State deductions, again providing any additional conditions imposed by the AC are fulfilled.

Please note, however, In the case of real estate in Spain owned by a non-Spanish resident, the State rules will always apply on the death of the non-resident owner. The beneficial exceptions from the various Communities (AC), never apply to Spanish non-residents.

In some ACs, spouses and children may receive a 99% reduction in the Spanish inheritance tax payable on death. This reduction currently applies in the Canary Islands, Balearics, Murcia Region, Madrid, and Valencia Community.

In Andalucía, spouses and children are exempt from inheritance tax where the taxable value of the inheritance received is no more than €175,000, and the wealth of the recipient does not exceed €402,678.

In Cataluña, personal allowances increased significantly from 1 July 2011.

In many ACs, unmarried couples registered as a pareja de hecho are recognised as spouses.

It is important to look closely at the rules relating to a specific AC’s to obtain full details of the range of allowances and exemptions available.

Succession tax is paid under the AC’s rules if the deceased was habitually resident there, in the case of an inheritance; or, in the case of a gift of real estate, if the real estate is located in that AC; or, in the case of a gift of any other assets, in the AC where the recipient is habitually resident.

To be habitually resident in a particular AC, you must have been resident there for five continuous tax years. So, the deceased or donee (as the case may be) must have been continuously resident in an AC for the past five years for that particular AC’s rules to apply, otherwise the State rules will apply.

Article written by David Goodall of Financial Pages in Spain. Check out his blog or catch him on Twitter.

We help expats living on the Costa del Sol with interpreters, administration, taxes and advice in their own language. To discuss your requirements or if you have any questions about your pregnancy and birth in Spain, please contact us.

Many minor collisions are solved between both parties and there is no need to call the Police. Both drivers must agree as to who is responsible and all drivers should carry the Spanish insurance accident report (Declaracion Amistosa de Accidente). As both drivers agree who is responsible, this form should be filled out together and signed. A breakdown of this form can be found here.

If both drivers cannot agree, or if someone has been injured, you should call the National Police (Guardia Civil) on 112. Once the Police have taken statements from both drivers and inspected the accident site, they will issue their report of the accident. If an accident in Spain involves a parked car and the owner cannot be found, the Police must be called to allow them to contact the owner.

If the other driver involved in the car accident refuses to co-operate with you, you should record the vehicles licence plate number along with a physical description of the driver, in case the vehicle has been stolen. If there are witnesses to the accident, you should take their contact details for any possible court cases or legal action.

It is is highly recommended to take photos of the accident area and both cars, when possible.

When any drivers or passengers involved in a car accident in Spain have been injured, you must call 112 to request medical attention. Medical reports will state the injuries were as a result of a car accident and will be needed for any insurance claims made.

A claim with your insurance company must be made within 7 days of the accident. Any police reports and medical reports must be attached to the compensation claim.

We help expats living on the Costa del Sol with interpreters, administration, taxes and advice in their own language. To discuss your requirements or if you have any questions about a car accident in Spain, please contact us.

Once the pregnancy is confirmed by your doctor, you will start to have several antenatal exams to monitor the well-being of both mother and baby. These exams will become more frequent during the pregnancy the closer you approach 36 weeks.

• Tests every 4 weeks up to 32 weeks
• Tests every 2 weeks after 32 weeks until birth
• Between 34 and 36 weeks, your midwife will perform a B Streptococcus test

You can choose having your baby in Spain delivered through a public or private hospital. Spain’s public health system is one of the best in the world and has a very low infant mortality rate (ranked 11th best in the world compared with Ireland and the UK 19th and 32nd, respectively).

In Spain, the baby is the most important being in the whole birth process. While some expat mothers have expressed that they felt a lack of care for the mother during the birth, remember the system is setup to ensure you leave with the most precious gift : a healthy baby.

Some Spanish hospitals are still not accustomed to having the father around during the birth. Expecting fathers who want to witness the birth should inform the medical staff of their wish.

The length of stay in hospital will be determined type of delivery. With a normal birth, expect to stay in hospital for up to 48 hours whereas with Cesarean deliveries, expect to stay in the hospital for up to five days. This allows time for more checks on the baby and to give the mother time to rest.

Prior to being discharged from hospital, both the baby and mother will have a final examination. You will be given a yellow form to be used to register the birth and an infant record book to record the the child’s health record until they reach 18 years old.

For mothers who would like to know more about their rights regarding maternity leave in Spain, more information can be found here.

We help expats living on the Costa del Sol with interpreters, administration, taxes and advice in their own language. To discuss your requirements or if you have any questions about your pregnancy and birth in Spain, please contact us.

This can increase the fear for expats who want to get their licence in Spain. Additionally, for the test, the car will usually have 4 people for the duration of the exam: you, the examiner, your driving instructor and one other student.

Here are 10 practical tips on passing your Spanish driving test:

• 1. Stay calm, its only a test. Remember that it is natural and normal to feel nervous.
• 2. Learn the words that will be used by the examiner in Spanish. If you are not sure, ask them to repeat it for you.
• 3. Get to the testing location with plenty of time to spare. This will help you to relax and think about the process before the test.
• 4. Don’t tell the world. Telling everyone before you do the test only puts more pressure on yourself. Wait until you have passed and then share the good news.
• 5. Turn off your mobile phone. The last thing you want during the test is your phone ringing. If you bring your phone and it rings, try to ignore it and don’t even think of answering or you will be walking home.
• 6. Keep an eye on the speed, even 1km/hr over the limit and you’ve failed.
• 7. Check all your mirrors constantly. The examiner will be following your eyes to make sure you are checking your mirrors.
• 8. Refocus your attention. Try to forget there are other people in the car. Focus on the road, your speed and the mirrors.
• 9. Use your lights. Indicate in advance when you are making a turn. This is probably the most ignored rule of the road in Spain but you will need to ensure you do it on the day.
• 10. Finally, be nice! You don’t want to put the examiner in a bad mood. They have the power to fail you!!

We help expats living on the Costa del Sol with interpreters, administration, taxes and advice in their own language. To discuss your requirements or if you have any questions about passing your Spanish driving test, please contact us.

Under Spanish inheritance laws, a surviving spouse will retain all of the assets attained prior to marriage, half of the assets attained during marriage and all personal gifts or inherited assets given directly to the spouse.

According to the inheritance law of obligatory Spouses (Ley de Herederos Forzosos), if there are any surviving children to the deceased, the remaining assets are divided into three equal parts:

• One third must be left, in equal parts, to the surviving children.
• One third must be divided, as decided by the testator, between the surviving children. If there is a surviving spouse, whatever is given in this third cannot be relinquished until the surviving spouse passes away.
• One third may be divided however the testator decides.

Types of Spanish Wills:
1. Open Will (Testamento Abierto): The most common type of Spanish will chosen by expats is an Open will. It is prepared by a notary who is responsible for ensuring the contents are legal and correctly drawn up. The will is then signed by the notary and three witnesses. A lawyer is normally not necessary for this type of will.

2. Closed Will (Testamento Cerrado): The contents of this type of Spanish will are sealed and kept secret. A Closed will must be drawn up by a Spanish lawyer to ensure that it complies with Spanish law. The will is then sealed and signed by the notary and two witnesses.

3. Holographic Will (Testamento Olografo): This type of Spanish will can be handwritten by the testator or made orally. The wishes stated must be very clear and the will can be registered with the Registro Central de Ultima Voluntad in Madrid. An oral will must be witnessed by 5 witnesses, who must testify to a notary the wishes stated by the testator. On the death of the testator, the Holographic will must be authenticated before a judge, which can result in long delays before its execution.

It is advisable to have your Spanish will in two languages if you or your family do not fully understand Spanish. The translation should be fully checked to ensure there are no misunderstandings that could be costly or cause long delays in the execution of the will.

You can also state in your Spanish will if you would like to dispose of your assets according to the inheritance laws of your home country. If you do not state this in the will, any dispute will be resolved under Spanish inheritance laws.

We help expats living on the Costa del Sol with interpreters, administration, taxes and advice in their own language. To discuss your requirements or if you have any questions about making a Spanish Will, please contact us.