Select your language

Español (España) Català (ca-ES) English (United Kingdom) Русский (Россия) Chinese Simplified (China)

Explanatory notes

January 2025

The government of Spain enacted on 20 November 2024 the new reformed regulation of the Ley de Extranjería, known as Royal Decree 1155/2024, which is scheduled to enter into force on 20 May 2025. This reform introduces significant adjustments in several areas, including residence authorisations based on arraigo, non-gainful residence, long-term residence and residence authorisations for students. A detailed analysis of the main changes is presented below:

A. National Legislation

Horizontal Property Law (LPH) - As amended

  • Norma: Law 49/1960, of 21 July, on Horizontal Property.
  • Key change: Introduced by Royal Decree-Law 7/2019, and extended by recent reforms (in force from April 2025).
  • Relevant content:
    • Communities can limit or condition the tourist use of dwellings with the favourable vote of 3/5 of the total number of owners (and quotas).
    • Possibility to establish additional fees (up to 20%) for owners who use their property for tourist use.

1. General Data Protection Regulation (GDPR) - Regulation (EU) 2016/679

  • Article 6 - Lawfulness of processing.
  • Article 13 - Information to the data subject.
  • Article 17 - Right to be forgotten.
  • Article 21 - Right to object.

Countries with Double Taxation Avoidance Agreements with Spain.

Spain has bilateral treaties to avoid double taxation with numerous countries. The aim of these treaties is to prevent the same income from being taxed by two different States, thus favouring legal certainty, international trade and investment. Below is a list of countries with which Spain has signed treaties in force:

National Legislation

  • Law 34/1988, General Advertising Law: Prohibits misleading advertising and establishes sanctions.
  • Law 3/1991, on Unfair Competition: Considers unfair any conduct that misleads.
  • Royal Legislative Decree 1/2007: Amends the General Law for the Defence of Consumers and Users.
  • Law 29/2009: Improves consumer protection in relation to advertising and competition.

SF BARCELONA

Plaça Francesc Macià 7, Plt 17
08029 Barcelona (España)
+34 930 129 550
+34 629 94 94 71
WECHAT
sfabogados2016
WHATSAPP
+34 629949471
MAIL
atencionalcliente@sfabogados.com

SF VALENCIA

Calle Las Barcas 2, Planta 2
46002 Valencia (España)
+34 619 036 808
 
WECHAT
sfabogados2016
WHATSAPP
+34 629949471
MAIL
atencionalcliente@sfabogados.com

SF SHANGHAI

9F, No.525 Xizang Middle Road, 200003
Huangpu District, Shanghai (China)
+86 021 63731579
+86 188 16538248
WECHAT
sfabogados2016
WHATSAPP
+34 629949471
MAIL
atencionalcliente@sfabogados.com