La sentencia del Tribunal Supremo ordena a los bancos al reembolso de los depósitos por inmuebles, más sus respectivos intereses, por aquellas viviendas compradas sobre planos que no se construyeron o fueron entregadas.

Los bancos están obligados a ejecutar el reembolso del depósito de inmuebles comprados sobre planos

 El fallo del tribunal da la razón a las personas que compararon propiedades sobre planos que nunca llegaron a entregarse o construirse que hayan iniciado o inicien acciones legales de demanda contra los promotores inmobiliarios. Así, los bancos conjuntamente con los promotores inmobiliarios deberán asumir la responsabilidad sobre todos aquellos depósitos entregados para la compra de una propiedad sobre planos.

La nueva Ley protege a los compradores y penaliza a bancos y promotores inmobiliarios que tiempo atrás habían eludido su responsabilidad, sobre los dineros entregados para la compra de viviendas sobre planos, especialmente durante la época de la burbuja inmobiliaria.  Durante ese período muchos promotores inmobiliarios se declararon en quiebra, dejando a los compradores expuestos. Aquellos compradores perjudicados tenían que iniciar procesos que tomaban mucho tiempo por lo que muchas desistían.

En Lexland contamos con un equipo de expertos especializados en la materia. Si usted ha interpuesto una demanda contra promotores inmobiliarios por una propiedad no entregada o  si desea iniciar una demanda contra el banco responsable de su promotor inmobiliario contáctenos. Podemos estudiar su caso de forma totalmente gratuita. Si su caso es apto para la reclamación, le ofrecemos la tarifa “No gana, No paga”.

If you feel familiar with any of the above,  you should know that the Supreme Court has ruled in your favor by establishing jurisprudence in this regard. The judgment of the Supreme Court obliges banks to refund their customers the total amount of money paid, plus its interests for property deposit concept, which is all deposits received for those properties bought off plan that were not built nor delivered. Banks can not avoid their responsibility of safeguarding the deposits received from the property developers.

Banks are Obliged to Execute the Property Deposit Refund

The Court’s ruling fails in favor of the buyers of non-built or undelivered real estate developments who have initiated or will initiate legal action against banks for their responsibility for property developers.  The Law that came into effect obliges both banks and property developers to assume their responsibility for the loss of all deposits given as payment for the purchase of an off plan property.

The new Law protects buyers and penalizes banks and property developers that had previously been discharged of their responsibility, on the money given for the purchasing not only flats but also duplex, villas, and houses, especially during the real estate bubble. During that period, many property developers filed for bankruptcy, leaving buyers exposed. Those disadvantaged buyers had to start claims that took long periods of time, therefore; many gave up. Now you can claim against the bank related to the property developer and get your property deposit refund.

At Lexland we have a team of experts specialized in this matter. If you have filed a claim against property developers for undelivered properties unsuccessfully or if you wish to start a claim in this regard, we can assist you. We can go through your case completely free of charge. If your case is eligible for the claim, we offer our “No Win, No Fee” rate.

Imposing a tax over a transaction where there has been no profit is ILLEGAL.

You can start claiming the plusvalia tax refund now!

Until now, the vendor had to pay the plusvalia tax, even though the sale of the property resulted in a loss. The loss occurred because the sale value of the property was lower than the purchase price of it. The reason why the vendor irrespective of the selling price has had to pay this tax is that for tax calculations purposes the councils have considered the cadastral value of the property or dwelling tax (IBI), which is calculated over the value of the plot, instead of the market value of the property.

For example, before the court ruling, let’s assume that in 2005 Mary bought a property located in Madrid and paid 150.000€ for it. In 2017, Mary has sold that property for 120.000€. In addition, the cadastral value of the property is 80.000€. Although Mary has lost 30.000€ in the transaction, because the city council sets the plusvalia tax based on the cadastral value of the property, the years of ownership multiplied by two coefficients, she must pay approximately 7.500€ of plusvalia tax to the city council of Madrid.

A total of 550,000 properties could be affected. Yours could be one of them!

The judgment of the court only extends to the habitual dwellings. In addition, individuals who have been affected by donations payments and foreclosures of mortgages can also claim the refunding of the plusvalia tax. Furthermore, a “technical test” shall be carried out by an independent expert demonstrating the loss in the value of the property.

What are the requirements for claiming the plusvalia tax refund?

There are some requirements that you must meet to claim the refund of the plusvalia tax:

• The vendor must have lost money in the transaction, meaning that the selling price was lower than the purchasing price.
• It has not been more than four years since the transmission, otherwise, it will be prescribed.
• The settlement of the tax should not be final.

 What are the steps for claiming the plusvalia tax refund?

1. After the payment of the plusvalia tax, a letter requesting for rectification and refund of undue income must be filed to the city council that has collected the tax, stating the amount paid.
2. In the case of refusal, an appeal must be made for a replacement and then an economic-administrative complaint.
3. The last step is to initiate the judicial procedure. The deadline for response is two months.

At Lexland Lawyers we have a team of experts in this area. Are you an affected? If you have paid the municipal plusvalia tax in spite of having lost money in the sale of your property, we can help you to get your money refunded. We will study your case completely free of charge. If your case is eligible to start the legal process we offer our “no win, no fee” fee, with which you will only have to pay when we win your case.

Es ilegal imponer un impuesto cuando no se ha producido ganancia en una transmisión.

¡Puede iniciar la reclamación del impuesto de plusvalía municipal!

Hasta ahora, el vendedor debía pagar el impuesto de plusvalía municipal pese a que al vender la propiedad incurriera en una pérdida, es decir que el valor de venta del inmueble fuera inferior precio de compra. El motivo por el cual el vendedor, independientemente del precio de venta, ha tenido que pagar este impuesto es que para los cálculos impositivos los Ayuntamientos han tomado en cuenta el valor catastral del inmueble, es decir el valor del terreno, y no el valor de mercado del inmueble.

Por ejemplo, antes del fallo del Tribunal, vamos a suponer que Ana ha comprado una casa ubicada en Madrid en el año 2005 y que ha pagado por ella 150.000€, ahora en el año 2017 Ana ha vendido esa casa por 120.000€. Además, el valor catastral de la vivienda es 80.000€. Pese a que Ana ha perdido 30.000€ en la venta. Debido a que el Ayuntamiento fija el impuesto sobre la plusvalía municipal en base al IBI o valor catastral, los años de propiedad del inmueble multiplicado por dos coeficientes, Ana debe pagar aproximadamente 7.500€ por concepto de impuesto de plusvalía al Ayuntamiento de Madrid.

Un total de 550.000 inmuebles podrían estar afectados. ¿Eres uno de los perjudicados?

La sentencia del Tribunal únicamente ampra a la vivienda habitual, además también pueden reclamar quienes hayan sido afectados en las donaciones de pago o ejecuciones de hipotecas. Se requerirá además de una “prueba técnica”, realizada por un experto independiente que demuestre la pérdida de valor producida.

¿Cuáles son los requisitos para reclamar la devolución del impuesto de plusvalía?

Existen algunos requisitos que usted debe cumplir para poder reclamar la devolución del impuesto de plusvalía:

• La venta debe haberse hecho perdiendo dinero, es decir que el precio de venta ha sido inferior al precio de compra.
• No deben haber pasado más de cuatro años desde la transmisión, caso contrario habrá prescrito.
• La liquidación del impuesto no debe ser definitiva.

 ¿Qué pasos debo seguir para reclamar la devolución del impuesto de plusvalía?

1. Posterior al abono del impuesto, se debe presentar ante el ayuntamiento que ha recaudado el impuesto, un escrito de solicitud de rectificación y devolución de ingresos indebidos donde conste el importe pagado.
2. En caso de negativa, se debe proceder a interponer un recurso de reposición y posteriormente una reclamación económico-administrativa.
3. El último paso es iniciar el procedimiento judicial, cuyo plazo de respuesta es de dos meses.

En Lexland contamos con un equipo de expertos especializados en la materia. ¿Es usted un afectado? Si ha pagado el impuesto a la plusvalía municipal pese a haber perdido dinero en la venta de su propiedad, le ayudaremos a recuperar su dinero. Estudiaremos su caso de forma totalmente gratuita. Si su caso es apto para iniciar el proceso judicial le ofrecemos la tarifa “no win, no fee”, con la que usted sólo tendrá que pagar cuando ganemos su caso.

]]> https://lexland.es/spanish-floor-clause-abolished-by-supreme-court/ Fri, 01 Apr 2016 12:22:51 +0000 http://www.lexland.co.uk/?p=6322/?p=6322 The Spanish floor clause has been highly unpopular in Spain amongst consumers. This is because people who took out a mortgage before 2013 were not informed transparently about how this kind of clauses could affect their Spanish mortgage loan.

At present, it is estimated that around 2,500,000 people affected by floor rate clauses that could fall under the concept of unfair terms and lack of transparency under 9th May 2013 Supreme Court ruling interpretation. Given the statistics, from the 2.5 million affected, approximately 200,000 are foreigners, the majority of whom are nationals of Sweden, France and the UK. Those affected foreigners have the right to not only claim the money back, but also get a reduction on their mortgage interest.

The Spanish banks are now offering their clients the chance to eliminate the floor clause too, however, once the client has voluntarily removed it, he will not be eligible to reclaim the overpaid amounts anymore which means they would lose the opportunity to recover an average of €15,000 compensation rate.

If you think you may be a victim of the unfair clause, you should not hesitate to contact Lexland Lawyers to revise your mortgage loan agreement for free in order to identify the mentioned clause.

In case you are entitled to compensation, we could formalize the claim against the bank at no cost for you.  With a 99% success rate, we can say with some certainty that you will be in good hands to claim back every euro you have overpaid.

Most of the mortgages taken out before 2013 contain several abusive clauses, like for example, the so-called floor clause.

WHAT EXACTLY HAPPENED?

First of all, the Spanish Supreme Court has ruled that the interest rate floor clause can be declared abusive if the client/consumer was not duly informed about its content and implications, in a clear, transparent and comprehensive way, before signing the mortgage contract at the Notary.

In September 2013, the Supreme Court clarified a judgment delivered in May 2013, declaring floor clauses null and void if they breach the levels of transparency demanded by the European Consumer Directive. The problem is that if the floor clause is too high and the Euribor rate goes down, no matter how low the Euribor might be, the mortgage payments will never go down below the threshold of the floor clause.

HOW TO PROCEED?

To find out if your mortgage contains an abusive clause (floor clause or similar) you will need to ask your bank for a copy of the mortgage contract (mortgage deed) signed before the Notary. If the bank refuses to give a copy to you, remember that you can actually ask for a certified copy or a “copia simple” directly from the Notary where you signed the Title Deed for acquisition of the house. Once that you have obtained the copy, please forward it to us and we will review the mortgage for free.

LEXLAND CAN HELP

In conclusion, if you think that your mortgage might be affected by abusive null and void clauses, as a preliminary step, please do not hesitate to contact us for further advice. Never sign any new novation agreement or a brand new mortgage with the bank without consulting with a legal professional expert like Lexland. A simple consultation will save you from a lot of hazardous legal problems later on!

A floor clause or “cláusula suelo” in Spanish, is a clause that the bank can include in a mortgage upon signature and which establishes the type of minimum interest that the customer will pay, thus limiting interest rate cuts. Hence, if the Euribor – group of interest rates of the Euro currency widely used in Europe – goes down below the floor clause, customers will not be able to track the European index and will always pay the same sum. An example: according to the daily paper ABC, currently, the Euribor fell to 0.50% and the average clause imposed in the contracts is 3.12%. People with a floor clause continue to pay off their mortgage with a high interest rate while the European index is low. This allows banks to guarantee their profits and to establish minimum interests.

What are the banks which have abolished floor clauses?

The Supreme Court declared in May 2013 floor clauses to be null, without retroactivity and with nuances, for lack of transparency. Since the announcement, entities such as BBVA, Cajamar or Abanca have immediately stopped to apply the mortgage floors. More recently, banks like Bankia, and CaixaBank, have also removed gradually this clause. Bankiter and Banco Santander said they had never applied such a clause in mortgage contracts. However, Banesto, former subsidiary of Banco Santander and now absorbed by the latter, was proposing this service. Banco Popular, Sabadell, Banco Mare Nostrum (BMN), Liberbank, Unicaja Ibercaja are also still offering, floor clauses, according to Cinco Días.

How many people are affected?

About two million people are affected by the floor clauses. All are waiting for a sentence from the European Commission to enable them to review their contract and possibly receive compensation. If the decision considers that these clauses are void from the beginning, compensation could reach 15,000 euros per person, according to El Mundo, which incorporates an estimate of the association of banks and credit unions ADICAE. Multiplied by two million, the total figure would be about 30 million euros, a sum “as destructive for the sector as unrealistic,” said the Spanish daily.

How to apply for the nullity of the clause?

For those who feel they have not been sufficiently informed by their bank on the floor clause in their mortgage, the first possibility is to go to the entity granting the loan and try to renegotiate the terms of the mortgage. Some banks advocate direct negotiations with each client. If the bank refuses, other solutions exist. If the Supreme Court clears the bank of any opacity about floor clauses, you can submit a claim to the Customer Service of the entity in question. If the claim is found to be non-compliant, you can then ask the support of the claims department of the Bank of Spain. However, the resolution of the latter has no authoritarian character, it can only put pressure on the bank. The final solution is to go through the courts.

And what about retroactivity?

There is nothing obligatory on this point. According to El País, a recent report of the European Commission goes against the decision of the Supreme Court to condemn the three banks (BBVA, Cajamar and Abanca) to refund to customers the additional cost of the floor clauses since May 9, 2013. Brussels wants the money earned by the banks via these clauses be repaid in full, that is to say since the beginning of the credit, not only since May 2013. For the moment, therefore, the whole issue remains unclear. The beginning of an answer could emerge when the judge of the Commercial Court number 11 of Madrid will take a decision on the application or not of retroactivity of the floor clauses to the 15,000 people affected, supported by ADICAE, who decided to appeal to court.

All the updates introduced for the 2015 income tax return are applicable by the most recent tax reform of Law 26/2014 of 27 November, amending the Income Tax of Individuals, except the provisions for subscription rights and shares of listed companies, whose direct taxation as capital gain is deferred to January 1, 2017.

In the declaration of income tax for 2015 one can find new sections for the capital gains due to the change of residency outside of Spanish territory (Exit Tax) and for the capital gains for reinvestment in annuities.

When should I present the income tax return for 2015?

Below we indicate the most important dates for the annual income tax declaration for 2015:

• From 6^th of April until 30^th of June, 2016: The taxpayers are able to obtain the draft return and/or tax information. This may be done electronically, either via the Internet or by telephone from aforementioned date. Furthermore, it is also possible to electronically submit the tax return -Model 100 – via the Internet (Start of online draft/return.)
• From 10^th of May until 30^th of June, 2016: the start of the campaign delayed if the draft is confirmed, or the tax return is filed, by other means other than the electronic.
• From 4^th until 29^th of May, 2016: Possibility to make an appointment for the drawing of the 2015 income tax return.
• The final date will be 25^th of June, 2016, not 30^th of June, 2016: This will be the last day to declare tax returns and process the payment via direct debit, except if you only domicile the second term (the second term will be paid November 7th, 2016), in which case you may submit the draft or filing of the income tax until 30 June 2016.
• From 6^th of April until 30^th of June, 2016, both included: The electronic declaration of the Wealth Tax for 2015 – Model 714, except in the case of debit payment, in which case it will be until June 25 2016.

Do you have any questions about filing income tax declaration for 2015? Lexland Lawyers have a team of tax advisors who can help you with any query and tax planning. Give us a call!

Source: Agencia Tributaria / Spanish Association of Tax Consultants.

Para la declaración de la renta 2015, resultan de aplicación todas las novedades introducidas por la última reforma fiscal del Impuesto, a través de la Ley 26/2014, de 27 de noviembre, de modificación del Impuesto sobre la Renta de las Personas Físicas, salvo lo dispuesto para los derechos de suscripción de acciones y participaciones de entidades cotizadas, cuya tributación directa como ganancia patrimonial queda postergada a 1 de enero de 2017.

En la declaración de la renta de 2015, aparecerán nuevas casillas para las ganancias patrimoniales por cambio de residencia fuera del territorio español (Exit Tax) y las ganancias patrimoniales exentas por reinversión en rentas vitalicias.

¿Cuándo debo presentar la declaración de la renta de 2015?

A continuación, indicamos la relación de fechas más relevantes de la campaña de la Renta 2015:

• Desde el 6 de abril y hasta el 30 de junio de 2016: se pone a disposición de los contribuyentes el borrador y/o los datos fiscales de la declaración del Impuesto, pudiendo ser confirmado por vía electrónica, ya sea a través de internet o por teléfono, desde dicha fecha. Asimismo, desde esta fecha, la declaración del Impuesto –Modelo 100- se podrá presentar por vía electrónica a través de Internet (Inicio de la campaña telemática).
• Desde el 10 de mayo y hasta el 30 de junio de 2016: se retrasa el inicio de la campaña para el caso de que el borrador se confirme, o la declaración del Impuesto se presente, por otra vía distinta de la electrónica (inicio de la campaña presencial).
• Desde el 4 hasta el 29 de mayo de 2016: se podrá pedir cita previa para la confección de la declaración de la renta 2015.
• La fecha final será el 25 de junio de 2016, y no el 30 de junio de 2016: cuando el borrador o la declaración del Impuesto resulte a ingresar y se opte por domiciliar el pago, salvo que únicamente se domicilie el segundo plazo (el segundo plazo se abonará el 7 de noviembre de 2016), en cuyo caso se podrá confirmar el borrador o presentar la declaración del impuesto hasta el 30 de junio de 2016.
• Desde el 6 de abril hasta el 30 de junio de 2016, ambos inclusive: presentación electrónica de las declaraciones del Impuesto sobre Patrimonio 2015 –Modelo 714-, salvo en el supuesto de domiciliación del pago, en cuyo caso será hasta el 25 de junio de 2016.

¿Tiene dudas sobre cómo presentar la declaración de la Renta de 2015? En Lexland Abogados disponemos de un equipo de asesores fiscales que puede resolverle cualquier cuestión y realizarle una planificación de sus impuestos. Contáctenos.

Fuente: Agencia Tributaria/Asociación Española de Asesores Fiscales

La razón para se intente la consideración de arrendamiento distinto de vivienda no es otra que el miedo de los arrendadores a que se considere vivienda habitual, acogiéndose por tanto el arrendamiento a todos los derechos contenidos en la ley de arrendamientos urbanos.

Y es que la legislación actual de arrendamientos de vivienda permite, si no se pacta nada en contrario, que el arrendatario pueda exigir una renovación por anualidades hasta cumplir un mínimo de periodo contractual de tres años, así como que el arrendatario pueda desistir del contrato sin penalización, en caso de que éste permanezca un mínimo de seis meses en la vivienda y lo notifique como mínimo en treinta días. Igualmente, si nada se acuerda al respecto, dicha renta podrá permanecer inamovible durante tres años.

Acuerdo de tres años de vigencia

Debido a lo anterior, los arrendadores han de respetar un acuerdo durante tres años del que los arrendatarios pueden zafarse en sólo seis meses sin consecuencias.

Sin embargo, la jurisprudencia ha sido numerosa al establecer que la solución para los arrendatarios no es erróneamente considerar que al indicar 11 meses como periodo contractual el arrendamiento será distinto al de vivienda, pues, para que realmente se reconociese la naturaleza de contrato por temporada en un arrendamiento, éste debería de ser de habitabilidad efectiva puntual, no continuada; y es que es muy fácilmente demostrable dicha continuidad cuando quien lo arrienda ejerce su actividad profesional próximo al inmueble y no habita en ninguna otra propiedad.

La solución para estar protegidos, independientemente de que se trate de un arrendador o del arrendatario, recae en un clausulado debidamente elaborado para que, cumpliendo con la ley y por tanto no siento fácilmente desarmable ante cualquier tribunal, pueda salvaguardar los intereses de la situación particular de la parte a la que representemos.

Así, nuestro departamento de urbanismo, con amplia experiencia en el arrendamiento de viviendas, cuenta con personal altamente cualificado que estudiará su caso en concreto y elaborará el contrato que más se adapte a sus necesidades; ya sea acordando una protección frente al arrendatario y viceversa, siempre de manera clara y respetando los preceptos legales vigentes.