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Expropiations


AJT ( Tax Advice )
, given the growing demand for our services from customers affected by the expropriations of the motorway on the Costa Tropical of Granada Spain

has decided to create a specialised department to deal with the taxation of the expropriations. This department headed by one of its founding members, Rafael Yanguas (Economist and M.B.A. at the IE Business School of Madrid), has taken on a high percentage of the expropriations on the Costa Tropical of Granada Spain.

AJT ( Tax Advice ), knows that any taxes, especially those generated by expropriations are awkward. It´s vital to defend the interest of its customers. Attempting to bring the initial approaches of the State Tax Agency to the taxpayer´s reality.

AJT ( Tax Advice ), argues that as a general rule, taxes should be levied on the actual gain that might have been obtained from them. Otherwise, the tax generated by the expropriation would become a tax receivable and payable before and a disproportionate amount tax on the amount received.

Encargado del departamento de expropiaciones AJT Asesoría Fiscal

AJT ( Tax Advice ), is not in this presentation to make a thorough exposition of the technical arguments on which we rely to defend this, but we have found of interest in this presentation to include an extract from a ruling by the Administrative Economic Court, which based on common sense, supports our arguments :

Carretera de la Provincia de Granada

“It is obvious that the literal of the rule would not respond to specific actions of the expropriation procedures generality . But not to admit this possibility, paradoxically, would make the condition worse of those who transfer the property of their possessions coercively in relation to others who do so voluntarily. This would hardly fit in that constitutional rule….”
TEAR of Cataluña, 25/668/2003

AJT ( Tax Advice ), defends to their clients that although they should be aware of the tax obligations to the State Tax Agency that expropriation generates, they should be aware as well, that there are alternatives to reduce the amount of tax that accrues from them.

Autovia de la Costa Tropical de Granada


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Asesoría Jurídico Tributaria Costa Tropical S. L. - C/ Domine 1,, 18600, Motril (Granada - España) Registro Mercantil de Motril, Tomo 1152 , Folio 73, , Hoja G-27006 Inscripción 1ª, CIF: B-18733550 email: ajt@ajt-asesoriafiscal.com

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