Our partner from the tax department Marc Ciutat had the honor of participating as a speaker in the course on real estate sales together with great leaders in the sector. His presentation focused on the tax aspects of real estate law: (personal income tax, VAT, ITP, AJD and municipal capital gains). The course took place in December 2020 and was a new opportunity to add value thanks to his extensive experience and knowledge of the tax market.

Marc Ciutat has regularly participated in tax advisory projects to companies in the European Union, the United States or Japan that intend to carry out activities in Spanish territory. As a partner in the addwill Tax Department, he advises companies and individuals on tax law in the fulfillment of their tax obligations and in the tax planning of their estate.

Course objectives

The sale of real estate is one of the most common legal operations, both investment and consumer. In the course, the questions that arise from the start were addressed, first: on the occasion of the deposit, the preliminary deals between buyer and seller, and intermediation. The requirements of the contract were also analyzed (the price and the guarantee of its payment, the resolution clause, the thing: real estate and the lack of conformity) as well as the reorganization and the building actions, or the breach of the contract “aliud pro alio ”, And vices in construction, in addition to the modification of the contract due to unforeseen circumstances, with special reference to the regulation of Book VI of the Civil Code of Catalonia.

Likewise, one of the most frequent legal figures in our real estate market was discussed, which are the sale of rented housing and rent with purchase option. And finally, the tax aspects of real estate law are addressed, which by themselves can condition many aspects of an operation. Ultimately, Marc Ciutat was able to do his bit to offer lawyers the precise tools to successfully advise their clients on these matters, regarding prior business advice, and litigation that may arise from the legal business.