Los Pinos (Los Arqueros - Benahavís - Costa del Sol)

Apartment for sale in Los Arqueros, Benahavis. Stunning apartment in Los Pinos, one of the best complexes in the prestigious urbanization of Los Arqueros Country Club. The apartment comprises of three spacious bedrooms, two bathrooms and a large terrace with golf and sea views. Conveniently located on an 18 hole golf course with several restaurants in the vicinity, a supermarket and only ten minutes from San Pedro. Perfect for those who love golf and a quality lifestyle. 

La Quinta Hills (La Quinta - Benahavís - Costa del Sol)

Stunning apartment for sale located in La Quinta (Benahavis). Spaciousness is the feeling when entering in this recently renovated property, notable for the wonderful finishes in every detail and the brightness of all rooms. The large living room has floor to ceiling windows to access to the beautiful private garden offering breathtaking sea and mountains views. It is a closed complex situated in a privileged area known as La Quinta, surrounded by nature and a golf course and at only ten minutes driving to Puerto Banus with restaurants and all services available. Perfect home for those looking for a great garden terrace in the best location of the Costa del Sol. 

Ático Carib Playa (Las Chapas - Marbella - Costa del Sol)

Stunning duplex penthouse for sale located in Las Chapas (Marbella). Fantastic property, notable for the wonderful finishes. Especially lightly is the living room with large windows that overlook a terrace. It comes with a large storage room and parking space. It is a quiet closed complex with walking distance to the beach where one can enjoy several chiringuitos. Nearby supermarket, direct access to the motorway. Only ten minutes driving to Marbella with all services available. 

Carib Playa (Las Chapas - Marbella - Costa del Sol)

Stunning apartment for sale located in Las Chapas (Marbella). Fantastic property, notable for the wonderful finishes. Especially lightly is the living room with large windows that overlook a terrace and a private garden. It comes with a large storage room and parking space. It is a quiet closed complex with walking distance to the beach where one can enjoy several chiringuitos. Nearby supermarket, direct access to the motorway. Only ten minutes driving to Marbella with all services. 

Resumen de los impuestos a pagar cuando se compra, vende o posee una propiedad en España

En operaciones de venta de inmuebles:

• Ganancia de capital — es el impuesto que se paga por la ganancia que se produce al vender una propiedad. Se calcula como la diferencia entre el precio que se pago y la cantidad por la que se ha vendido deduciendo los gastos de las dos operaciones y posibles inversiones en la propiedad (en el caso de no residentes, el comprador esta obligado a ingresar un 3% del precio de compra en la Agencia Tributaria para cubrir este impuesto u otros posibles impuestos que estén pendientes de pago. El vendedor deberá presentar la declaración de la venta para liquidar el impuesto: si el impuesto es mayor que el 3% que se ha retenido, el vendedor tendrá que pagar la diferencia y, si es menor, solicitará una devolu-ción). Hay también casos especiales cuando el vendedor es mayor de 65 años y/o es la vivienda habitual.

• Plusvalía Municipal—es un impuesto pagadero al Ayuntamiento por el incremento de valor del terreno sobre el que esta la propiedad que se transmite. Se calcula en función del valor catastral del suelo, los años de posesión y unos coefi-cientes que dependen de cada Ayuntamiento.

En operaciones de compra de inmuebles:

• Impuesto de Transmisiones Patrimoniales o IVA (más AJD) — he escrito con anterioridad algún artículo sobre este tema puesto que hay distintos casos dependiendo del tipo de propiedad y quien la transmite. En general, si la propiedad es nueva pagará IVA (más 1,5% de AJD) que varia entre el 10 y el 21% del precio de compra y si es de segunda mano paga Transmisiones Patrimoniales entre un 8 y un 10% del precio de compra.

• Notaria y Registro de la Propiedad (aunque no son realmente impuestos, son pagaderos en cada transacción).

Por la posesión de un inmueble:

• I.B.I. — se paga al Ayuntamiento para cubrir los gastos de mantenimiento del mismo. Se calcula en función del valor catastral de la propiedad.

• Tasa de Basura—depende de los Ayuntamientos y en algunos casos también se calcula en función del valor catastral de la propiedad.

• Impuesto de Patrimonio —es un impuesto complejo por lo que siempre es recomendable usar un asesor fiscal.

• Renta de Capital Inmobiliario—tanto si la propiedad se esta alquilando como si no, la Agencia Tributaria va a requerir a los no residentes a que paguen este impuesto. La base imponible se calcula en función del valor catastral de la propiedad.

Como cada caso es diferente, es muy recomendable que compruebe sus propios detalles con su abogado o su asesor fiscal.

Cumbre de Los Almendros (Puerto del Almendro - Benahavís - Costa del Sol)

Luxury apartment for sale in Puerto del Almendro, Benahavís. Spacious and luminous is notable for its wonderful finishes, the modern baths and its fully fitted kitchen. A modern living room with a large window that gives access to a generous terrace offering breathtaking views of the Mediterranean sea to enjoy the sun until nightfall. Located in a quiet complex at only 5 minutes to San Pedro Alcantara and 9 to Puerto Banus. This stunning property must to be seen to be appreciated fully. 

Oficina Ricardo Soriano (Marbella Centro - Costa del Sol)

Office for sale in Marbella. Do not miss this opportunity to acquire this office in the center of Marbella, it is plenty of natural light and comprises three spacious work spaces and a bathroom, in addition it is situated in a penthouse floor with nice sea views. Ideally located in the financial center of Marbella, in Ricardo Soriano Avenue, a few steps to the promenade and surrounded by several public parking. This office provides an ideal location to develop any type of professional activity. 

Hoyo 15 (Guadalmina Baja - Marbella - Costa del Sol)

Delightful apartment for sale in Guadalmina Baja, Marbella. It comprises three bedrooms, three bathrooms, a living room, a fully fitted kitchen and large terrace in a environment of peace and tranquility. In addition, the price also includes a garage space and a storage room. It is a closed complex with security 24 hours situated in one of the best areas of the city at only two steps to the beach and surrounded by nature. Puerto Banus is only 5 minutes driving with restaurants and all services available. Perfect home for those looking for a great garden terrace in one of the best locations of Marbella. 

Las Terrazas (Puerto del Almendro - Benahavís - Costa del Sol)

Exquisite apartment in Puerto del Almendro, Benahavís. Do not miss this fantastic opportunity to acquire a corner apartment set on street level. It comprises two bedrooms, two bathrooms, a living room with fireplace, a separated dining room, a fully fitted kitchen with German appliances and a large private terrace sheltered from the wind where to enjoy al fresco dinners enjoying open and sea views. It is located on a quiet and consolidated complex with beautiful mature gardens. Ideal for those looking for a nice quiet complex at only five minutes from San Pedro. 

Las Terrazas (Puerto del Almendro - Benahavís - Costa del Sol)

Exquisite south facing penthouse in Puerto del Almendro, Benahavís. This penthouse is perfectly maintained having had just one owner, comprises two bedrooms, two bathrooms, a living room with fireplace, a fully fitted kitchen, a nice terrace opened to breath taking sea views. It is located on a quiet and peaceful complex surrounded by mature greenery and a lovely swimming pool. Monte Halcones shopping center is within short distance with restaurants and services and Malaga airport is 40 minutes far. Ideal for those looking for a nice quiet complex at only five minutes from San Pedro and Puerto Banus.

Monte Almendros (Puerto del Almendro - Benahavís - Costa del Sol)

Delightful apartment in Puerto del Almendro, Benahavís. It comprises two bedrooms, two bathrooms, a living room, a fully fitted kitchen and large terrace where to enjoy stunning sea views. In addition, the price also includes a garage space and a storage room. It is situated on a mature urbanization surrounded by nature. Puerto Banus is only 7 minutes driving with restaurants and all services available. Ideal for those looking for an essentially brand new apartment in a nice quiet complex. 

Edificio Mare Nostrum (Marbella - Costa del Sol)

Apartment for sale in Marbella. This exclusive apartment has been fully renovated, never used and built to an extremely high standard, boasting a very private and spacious terrace from where the frontal sea views can be enjoyed. It comprises a large and bright lounge/dining room, a modern fitted kitchen, the master room with dress room and en suite bath and two more ample bedrooms and two baths. The development is located just off the beach in Marbella. The Paseo Maritimo with its abundance of restaurants and bars is on hand. While both the Golden Mile and the Old Town of Marbella are within a short distance. This is a unique opportunity of getting a new frontal beach apartment at the best location.

Terrazas de Guadalmina, 21 (Guadalmina Alta - Marbella - Costa del Sol)

Exquisite apartment in Guadalmina Alta, Marbella. It comprises two bedrooms, two bathrooms, a living room and a fully fitted kitchen. Its very spacious part covered terrace and its private garden allows you to relax with its stunning a views. It is situated on a quiet and consolidated complex with beautiful mature gardens. Location: just perfect as it is close to schools, golf clubs, commercial areas and the center of San Pedro de Alcantara. Perfect home for those looking for a great terrace in one of the best locations of Marbella.

Terrazas de Guadalmina, 21-22 (Guadalmina Alta - Marbella - Costa del Sol)

Exquisite apartment in Guadalmina Alta, Marbella. It comprises four bedrooms, four bathrooms, a large living room and a fully fited kitchen. Its very spacious part covered terrace and its private garden allows you to relax with its stunning a views. It is situated on a quiet and consolidated complex with beautiful mature gardens. Location: just perfect as it is close to schools, golf clubs, commercial areas and the center of San Pedro de Alcantara. Perfect home for those looking for a great terrace in one of the best locations of Marbella.

Summary of the taxes you have to pay when buying, selling or just owning a property in Spain.

Selling:

• Capital Gain Tax — is the tax you have to pay for the difference between what you sold the property for and what you paid for it discounting the expenses you had on the transactions and investments on the property (if you are a non resi-dent in Spain, the buyer has to deposit 3% of the purchase price at the Tax Office to cover for this tax or other non paid taxes in Spain. A tax declaration of the sale has to be presented by the seller to liquidate that tax where the 3% retained will be accounted for: if the tax is higher than the 3% the seller will have to pay the extra but if the tax is lower the seller will get a refund). There are also special cases when you are over 65 years.

• Plusvalia Tax—Payable to the Council to account for the increase of value of the land where the property is. The amount is calculated by multiplying the catastral value of the land, the number of years of ownership of the property and two more coefficients that depend on the Council.

Buying:

• Transfer tax or VAT (plus AJD) — I have written some articles about this because there are some different cases depend-ing on the type of property: residences, land, garages, storages or commercials. In general, if it is a new property it will pay VAT (plus AJD—an additional 1,5%) ranging from 10 to 21% of the purchase price and if it is a second hand proper-ty will pay transfer tax ranging from 8 to 10% of the purchase price.

• Notary and Land Registry expenses (although they are not really taxes are payable on each transaction).

Owning:

• I.B.I. tax — it is payable to the Town Hall to pay for the maintenance expenses of the Council. It is calculated from the catastral value of the property.

• Rubbish collection tax—it depends on each municipality and in some cases is also calculated from the catastral value of the property.

• Wealth tax—this tax may be complex so if you are a resident in Spain is advisable to have a tax advisor.

• Rental income of non residents—whether you are renting your property or not, the Tax office will require non residents to pay this tax. The base for the tax is also calculated from the catastral value.

Since each particular case is different, it is fully recommended that you check your own details with your lawyer or tax advi-sor.

Los precios en Marbella y Estepona. ¿Algún cambio?

El Ministerio de Fomento publico el mes pasado el nuevo índice de precios para el segundo trimestre de 2014 y no se observan cambios significativos: la situación en Marbella y Estepona permanece parecida a los periodos anteriores, es decir, más o menos estable con una ligera tendencia a la baja en Marbella y cayendo todavía en Estepona.

Cuando hablamos de Marbella, hay indicios en el Mercado de que va mejor y es verdad. En el gráfico adjunto, podemos ver, según los datos publicados, que hay más transacciones y que los potenciales compradores están más preparados para comprar. Éstos están bastante bien informados y algunos ya manifiestan que no quieren perder la oportunidad de adquirir ahora ya que saben que el Mercado va a cambiar. Sin embargo, tenemos que ser cautelosos. Todavía hay que trabajar mucho para vender una propiedad y, como podemos apreciar en el gráfico, los precios no suben sino que, de hecho, están bajando. Adicionalmente, como comenté en mi ultimo newsletter, el stock de propiedades a la venta está incrementándose, lo que empuja los precios a la baja o, en su caso, a mantenerse estables como estamos viendo últimamente.

Por otra parte, y mirando a los tipos de cambio, la debilidad del euro está ayudando a compradores británicos y americanos, aunque parece que en las últimas semanas está cambiando. La debilidad del rublo ruso y de la corona noruega tampoco ayuda mucho.

Personalmente, pienso que el Mercado está empezando a cambiar pero no tan rápido como nos gustaría. La macroeconomía europea, y en particular, la española, no está todavía suficientemente fuerte para impulsar el Mercado inmobiliario.

La Zambomba, Portal 1 (Marbella - Costa del Sol)

Apartament for sale in La Zambomba, Marbella. It is situated in a gated complex with direct access to the beach and walking distance to Marbella’s amenities. It comprises two bright bedrooms and two bathrooms, living room and a fully fitted kitchen and a terrace with breathtaking sea views. In addition it enjoys a parking space and storage. Enjoy the view of the fishing boats at night with their lights.

La Zambomba (Marbella - Costa del Sol)

Excellent location just above the fishing port of Marbella. A Great first line beach location on a short walking distance from the old town of Marbella and the center. The apartment comprises fully fitted kitchen, living room with access to a southeast terrace, two bedrooms and two bathrooms. In addition it enjoys a parking space and storage. The view of the fishing boats at night with their lights is truly spectacular.