{"id":471,"date":"2026-10-14T00:10:08","date_gmt":"2026-10-13T22:10:08","guid":{"rendered":"https:\/\/ruizsogueroabogadas.com\/?page_id=471"},"modified":"2026-10-14T00:10:08","modified_gmt":"2026-10-13T22:10:08","slug":"compraventa-de-inmuebles","status":"publish","type":"page","link":"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/compraventa-de-inmuebles\/","title":{"rendered":"Buying and selling property"},"content":{"rendered":"<a class=\"rs rs-saltar\" href=\"#contenido\">Skip to content<\/a>\n<header class=\"rs rs-cab\">\n<div class=\"rs-cab__in\">\n<a class=\"rs-cab__logo\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<nav class=\"rs-cab__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\">Lawyers<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\">The firm<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Contact<\/a>\n<\/nav>\n<div class=\"rs-cab__acc\">\n<nav class=\"rs-cab__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/471\" lang=\"es\" hreflang=\"es\">ES<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/471\" lang=\"en\" hreflang=\"en\" aria-current=\"true\">EN<\/a>\n<\/nav>\n<a class=\"rs-cab__cta\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Book a consultation<\/a>\n<button type=\"button\" class=\"rs-cab__menu\" aria-expanded=\"false\" aria-controls=\"rs-menu\" data-rs-abrir>\n<svg width=\"28\" height=\"18\" viewbox=\"0 0 28 18\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M1 2h26M1 9h26M1 16h26\"><\/path><\/svg>\n<span>Menu<\/span>\n<\/button>\n<\/div>\n<\/div>\n<\/header>\n<div class=\"rs rs-menu\" id=\"rs-menu\" role=\"dialog\" aria-modal=\"true\" aria-label=\"Menu\" hidden>\n<div class=\"rs-menu__cab\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<button type=\"button\" class=\"rs-menu__cerrar\" data-rs-cerrar>\n<svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M4 4l16 16M20 4L4 20\"><\/path><\/svg>\n<span>Close<\/span>\n<\/button>\n<\/div>\n<div class=\"rs-menu__cuerpo\">\n<nav class=\"rs-menu__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\"><span aria-hidden=\"true\">01<\/span><span>Practice areas<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\"><span aria-hidden=\"true\">02<\/span><span>Lawyers<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\"><span aria-hidden=\"true\">03<\/span><span>The firm<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\"><span aria-hidden=\"true\">04<\/span><span>Contact<\/span><\/a>\n<\/nav>\n<div class=\"rs-menu__lado\">\n<div>\n<p class=\"rs-etq\">Immigration<\/p>\n<div style=\"display: flex; flex-direction: column; gap: 10px; font-size: 16px\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/visado-no-lucrativo\/\">Non-lucrative residence visa<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/renovaciones-de-residencia\/\">Residence permit renewals<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/arraigo\/\">Residence through settlement (arraigo)<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/nacionalidad-espanola\/\">Spanish nationality<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/familiares-de-ciudadanos-de-la-ue\/\">Family members of EU citizens<\/a>\n<\/div>\n<\/div>\n<div style=\"border-top: 1px solid #E4DFD7; padding-top: 24px; font-size: 15px; line-height: 1.6; color: #4A4552\">\n<p class=\"rs-etq\" style=\"margin-bottom: 10px\">Barcelona office<\/p>\n<p style=\"margin: 0\">C\/ Rosell\u00f3n 372, 2\u00ba 4\u00aa \u00b7 08025 Barcelona<\/p>\n<p style=\"margin: 0\"><a href=\"tel:+34652369159\">+34 652 369 159<\/a> \u00b7 <a href=\"tel:+34623046195\">+34 623 046 195<\/a><\/p>\n<p style=\"margin: 0\"><a href=\"mailto:info@ruizsogueroabogadas.com\">info@ruizsogueroabogadas.com<\/a><\/p>\n<\/div>\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"align-self: flex-start; display: inline-flex; align-items: center; min-height: 50px; padding: 0 24px; background: #2A2433; color: #FFFFFF; font-size: 15px; font-weight: 700\">Book your first consultation<\/a>\n<nav class=\"rs-menu__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation style=\"display: flex; gap: 18px; font-size: 13px; letter-spacing: 0.08em\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/471\" lang=\"es\" hreflang=\"es\" style=\"font-weight: 700\">ESPA\u00d1OL<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/471\" lang=\"en\" hreflang=\"en\" aria-current=\"true\" style=\"font-weight: 700\">ENGLISH<\/a>\n<\/nav>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<section class=\"rs\" id=\"contenido\" aria-labelledby=\"titulo\" style=\"background: #F3F0EB; border-bottom: 1px solid #E4DFD7\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 48px clamp(20px, 4vw, 40px) 60px\">\n<nav aria-label=\"Breadcrumb\" style=\"font-size: 13px; color: #5F5A66\"><a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\">Home<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#civil\">Civil<\/a><\/nav>\n<p style=\"margin: 26px 0 12px; font-size: 12px; font-weight: 700; letter-spacing: 0.16em; text-transform: uppercase; color: #5B4580\">Civil<\/p>\n<div style=\"display: flex; flex-wrap: wrap; align-items: center; gap: 16px 32px\">\n<h1 id=\"titulo\" style=\"margin: 0; max-width: 860px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: clamp(40px, 4.6vw, 64px); line-height: 1.04; color: #2A2433\">Buying and selling property<\/h1>\n<span aria-hidden=\"true\" style=\"flex: 1 1 100px; height: 2px; background: #C9B8E8\"><\/span>\n<\/div>\n<p style=\"max-width: 780px; margin: 24px 0 18px; font-size: 19px; line-height: 1.6; color: #3E3946\">We review the purchase or sale of your home, commercial premises or land before you sign anything: registry status and charges, the deposit contract (arras), the documents required in Catalonia and the taxes on the transaction. We also act for non-resident buyers and sellers. We stay with you through to the notarial deed and registration with the Land Registry (Registro de la Propiedad).<\/p>\n<p style=\"margin: 0; font-size: 14px; color: #5F5A66\">By <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"font-weight: 600; color: #5B4580\">Elena Fern\u00e1ndez Ruiz<\/a>, ICAB member no. 43871 \u00b7 Updated on 14 October 2026<\/p>\n<\/div>\n<\/section>\n\n\n\n<section class=\"rs\" style=\"background: #FFFFFF\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 56px clamp(20px, 4vw, 40px) 88px; display: flex; flex-wrap: wrap; gap: 48px 64px; align-items: flex-start\">\n<article style=\"flex: 2 1 620px; min-width: 0; display: flex; flex-direction: column; gap: 52px\">\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">In brief<\/h2>\n<dl style=\"margin: 0; display: flex; flex-wrap: wrap; border-top: 1px solid #E4DFD7\">\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Who it is for<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Buyers and sellers of homes, commercial premises or land in Catalonia, whether or not they live in Spain.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Where it is formalised<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Deed before a notary and registration with the Land Registry; taxes with the Catalan Tax Agency (Ag\u00e8ncia Tribut\u00e0ria de Catalunya) and the town hall.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Tax deadlines<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">One month for transfer tax (ITP) or stamp duty (AJD) and thirty working days for the municipal capital gains tax (plusval\u00eda; art. 110 of the Local Finance Act), from the date of the transaction.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Fees<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">We quote them in the first consultation (\u20ac40), with the option to pay in instalments.<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">What we check<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column; gap: 14px\">\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Land Registry extract (nota simple): owner, charges, limitations and restrictions affecting the property (art. 222 of the Mortgage Act).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Deposit contract (arras): in Catalonia, money paid is treated as part of the price; withdrawal deposits (arras penitenciales) must be expressly agreed (art. 621-8 of the Catalan Civil Code).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>A valid habitability certificate (c\u00e9dula de habitabilidad), required for every transfer of a home in Catalonia, unless expressly waived as allowed by art. 132.a of Law 18\/2007.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>A registered energy performance certificate, a copy of which is attached to the sale contract together with the energy label (Royal Decree 390\/2021).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Certificate of any debts owed to the owners' association and, where the building is subject to it, the technical inspection report (art. 65.2 of Law 18\/2007).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Taxes, as a rule: resales pay transfer tax (ITP, form 600, Catalan Tax Agency); first sales by a developer pay VAT and stamp duty (AJD). The seller pays the plusval\u00eda.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Non-resident seller: the buyer withholds and pays 3% of the price using form 211 within one month (art. 25.2 of the Non-Residents Income Tax Act).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Foreign buyer: you need your tax identification number, which for foreign nationals is the NIE; without it the deed cannot be registered (art. 254.2 of the Mortgage Act).<\/li>\n<\/ul>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 22px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">How we help you<\/h2>\n<ol style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column\">\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">1<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We study the transaction<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We review the Land Registry extract, ownership, charges and the property's documents before you hand over any money.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">2<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We draft the contract<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We draft or review the deposit or sale contract: type of deposit, deadlines, removal of charges and allocation of costs.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">3<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">Signing before a notary<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We liaise with the notary and, where relevant, the bank, review the draft deed and accompany you to the signing, in Spanish, English, Catalan or Chinese.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7; border-bottom: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">4<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">Taxes and registration<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We file the taxes that apply to you (ITP or AJD, plusval\u00eda and, if the seller is non-resident, form 211) and follow up registration with the Land Registry.<\/p><\/div>\n<\/li>\n<\/ol>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 12px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">Frequently asked questions<\/h2>\n<div style=\"border-top: 1px solid #E4DFD7\">\n<details open=\"open\" style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">What happens if I have paid a deposit and then do not buy?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">It depends on what was agreed. In Catalonia, unless the contract says otherwise, the money is treated as paid on account of the price. Only if withdrawal deposits (arras penitenciales) were expressly agreed may the buyer withdraw by forfeiting them, or the seller by returning double (art. 621-8 of the Catalan Civil Code).<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">I do not live in Spain: can I buy a property?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Yes. You will need an NIE, which you can apply for through a Spanish consulate if you are abroad. Please note that since 3 April 2025 the law no longer provides for the investor residence visa, so buying property does not give you a right to reside.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">I am selling and I am not resident: what taxes apply?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">The buyer must withhold 3% of the price and pay it to the tax authority using form 211 within one month, as a payment on account of your non-resident income tax. In addition, for the plusval\u00eda the buyer acts as substitute taxpayer for a non-resident individual seller.<\/p>\n<\/details>\n<\/div>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 10px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 28px; line-height: 1.1; color: #2A2433\">Legislation<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; border-top: 1px solid #E4DFD7\">\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/portaljuridic.gencat.cat\/ca\/document-del-pjur\/?documentId=777422&amp;validity=1882801&amp;traceability=02\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 3\/2017, Book Six of the Catalan Civil Code (art. 621-8)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/portaljuridic.gencat.cat\/ca\/document-del-pjur\/?documentId=473076&amp;validity=2161524&amp;traceability=02\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Catalan Law 18\/2007 on the right to housing (arts. 26, 65 and 132)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a25\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Legislative Decree 5\/2004, consolidated Non-Residents Income Tax Act (art. 25.2)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214#a104\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Legislative Decree 2\/2004, consolidated text of the Local Finances Law (arts. 104 to 110)<\/a><\/li>\n<\/ul>\n<\/div>\n<\/article>\n\n<aside style=\"flex: 1 1 300px; min-width: 0; display: flex; flex-direction: column; gap: 24px\">\n<div style=\"border: 1px solid #E4DFD7\">\n<img loading=\"lazy\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-elena-fernandez-ruiz.jpg\" width=\"720\" height=\"960\" decoding=\"async\" alt=\"Portrait of Elena Fern\u00e1ndez Ruiz\" style=\"display: block; width: 100%; height: 260px; object-fit: cover; object-position: 50% 16%\">\n<div style=\"padding: 22px 22px 24px\">\n<p style=\"margin: 0 0 6px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">Lawyer in charge<\/p>\n<p style=\"margin: 0 0 4px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 26px; line-height: 1.15\">Elena Fern\u00e1ndez Ruiz<\/p>\n<p style=\"margin: 0 0 16px; font-size: 14px; color: #5F5A66\">Civil \u00b7 ICAB member no. 43871<\/p>\n<div style=\"display: flex; flex-wrap: wrap; gap: 10px\">\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"display: inline-flex; 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