Best Tax Lawyers in Puerto del Rosario

1. About Tax Law in Puerto del Rosario, Spain

Puerto del Rosario, the capital of Fuerteventura in the Canary Islands, operates within Spain’s national tax framework and its own regional regime. National taxes are administered by the Spanish Tax Agency, known as the Agencia Tributaria (AEAT). Local and Canarian tax rules apply to goods, services and property transactions within the archipelago.

Residents and businesses typically face three layers of taxation: national taxes such as IRPF, IVA and Impuesto sobre Sociedades; regional and local taxes like IGIC (the Canary Islands indirect tax) and IBI; and municipal charges such as IVTM. The Canary Islands use IGIC instead of IVA for most goods and services, reflecting the region’s special economic regime.

In the Canary Islands, the IGIC replaces IVA for most transactions.

Source: Gobierno de Canarias

On the national side, common taxes include IRPF for individuals, IVA for most sales of goods and services, and Impuesto sobre Sociedades for corporations. The AEAT publishes guidance and procedures for these taxes, including audits, filings and penalties.

Spain’s main national taxes include IRPF, IVA, and Impuesto sobre Sociedades.

Source: Agencia Tributaria

Local taxes are handled by the Ayuntamiento (municipality) of Puerto del Rosario for property and vehicle taxes, among others. Property and cadastral data drive IBI calculations and related charges. For property information, the Cadastre portal is the official source of land and building data used in tax assessments.

Cadastre data underpin local property taxes such as IBI.

Source: Catastro (Sede Catastro)

2. Why You May Need a Lawyer

Disputes over IGIC and cross-border taxes for a Canarian business. A Puerto del Rosario retailer or service provider may face audits or disputes about IGIC treatment on inter-island shipments or cross-border sales. A lawyer can evaluate whether the correct IGIC rate was applied and assist with objections or settlement negotiations with the Canarian tax authorities.

Challenging IBI assessments after a municipal revaluation. If your property tax assessment increases, you may need legal help to challenge the valuation before the local tax office or via the municipal appeals process. An attorney can gather evidence, coordinate with the Catastro data and represent you in hearings.

Understanding ITP/AJD versus IVA on property transactions in the Canary Islands. When purchasing or selling property, you must determine whether the operation is taxed as IVA or ITP with associated AJD. A legal professional can guide you through the correct regime, ensure proper declaration and help with any tax clearance requirements.

Non-residents selling property or earning rental income in Puerto del Rosario. Non-residents face specific income tax obligations (IRNR) and filing requirements. A solicitor can prepare and file the appropriate forms and advise on deductions or treaty relief if applicable.

Inheritance or donation matters within the Canarian wealth tax framework. In Canarias, succession and donation taxes have regional features and reliefs. An attorney can assess applicable deductions and file requirements to minimize tax exposure while complying with local rules.

Starting or restructuring a local business with tax planning in mind. A business client may need advice on tax compliance, payroll tax withholding, IGIC considerations and potential incentives offered by the Canary Islands regime. An attorney can design a compliant structure and handle filings.

3. Local Laws Overview

The Canarian tax landscape blends national laws with regional and local rules. Here are 2-3 named statutes and regulations that commonly govern taxes in Puerto del Rosario:

• Ley General Tributaria (General Tax Law) - Law 58/2003, de 17 de diciembre. This law sets out the general framework for tax procedures, infringements, appeals and enforcement across Spain, including cantonal exceptions and administrative processes. It applies to AEAT and to Canary Islands authorities for most tax matters.

  General Tax Law governs procedures, rights and penalties in taxes.

  Source: Agencia Tributaria

• Impuesto sobre el Valor Añadido (IVA) - Law 37/1992, de 28 de diciembre. This is the national value-added tax framework; in Canarias, IVA is largely replaced by the IGIC for most goods and services, with certain exceptions.

  IVA is the national VAT framework; IGIC applies in Canarias for most transactions.

  Source: Agencia Tributaria

• Reglamento Regulador de las Haciendas Locales (LRHL) - commonly referenced as Ley Reguladora de las Haciendas Locales (Law 39/1988, de 28 de diciembre). This law governs local taxes like IBI and IIVTM, and sets out the framework for municipal tax management.

  Local tax administration is shaped by the LRHL framework.

  Source: BOE (Ley Reguladora de las Haciendas Locales)

• Régimen Económico y Fiscal de Canarias (REF) and IGIC - Canarias operates under a regional economic and fiscal regime with the Impuesto General Indirecto Canario (IGIC) replacing IVA in most cases. Details are published by the Gobierno de Canarias and relevant tax portals.

  IGIC applies in Canarias with its own rate structure and exemptions.

  Source: Gobierno de Canarias

Recent changes and ongoing adjustments in the Canaries focus on refining IGIC rates, exemptions and incentives to attract investment while ensuring compliance with national tax procedures. For updated guidance, consult official sources linked below.

Canary Islands tax policy features periodic adjustments to IGIC rates and regional incentives.

Sources: Gobierno de Canarias, Agencia Tributaria, Sedecatastro

4. Frequently Asked Questions

What is IBI and who pays it in Puerto del Rosario?

IBI is a local property tax charged by the municipality. It is paid by the property owner, based on cadastral data and local rates. Ask your lawyer to review your assessment and any objections deadlines.

What is IGIC and how does it affect my business in the Canary Islands?

IGIC is the Canary Islands indirect tax that covers most goods and services. It replaces IVA in Canarias, with its own rates and exemptions. A local tax attorney can verify correct application and filings.

How do I know if I should file IVA or ITP for a property purchase in Canarias?

In Canarias, the transaction type depends on the property and its status. New properties often fall under IVA, while resale may fall under ITP with AJD. A tax solicitor can determine the correct regime for your case.

When should I hire a tax lawyer for an AEAT audit?

Hire a lawyer when you receive an official notification or when you anticipate complex issues such as cross-border elements, documentation gaps or potential penalties. Prompt legal guidance helps protect your rights.

Where can I find official tax guidance for Canarias?

Use AEAT for national taxes and Gobierno de Canarias for IGIC and regional incentives. Official portals provide forms, deadlines and procedural steps you need to follow.

Why are there differences between IRPF and IRNR in Spain?

IRPF applies to residents, while IRNR (Non-Resident Income Tax) applies to non-residents with income sourced in Spain. A tax lawyer can determine your residency status and filing obligations.

Do I need a Canary Islands-specific tax advisor?

If you have IGIC, IBI, ITP or regional incentives, a lawyer with Canary Islands experience helps ensure compliance and optimizes tax outcomes.

Should I appeal a tax assessment I disagree with?

Yes, you should evaluate an appeal. Your lawyer can prepare the administrative appeal, gather evidence and represent you in relevant proceedings.

Is the Catastro data essential for tax filings?

Yes, cadastral data informs IBI and IEV calculations. Ensuring the Catastro data is accurate helps prevent overpayment or disputes later.

What counts as a reasonable deadline for filing taxes in Canarias?

Deadlines follow national schedules set by AEAT, plus local timelines for IBI or IGIC adjustments. Always verify the current year’s calendar on official portals.

Do I need to document my residency for tax purposes?

Residency status determines IRPF versus IRNR, among other rules. Proper documentation and timing are essential for compliant filings.

5. Additional Resources

• Agencia Tributaria (AEAT) - The Spanish Tax Agency administers national taxes such as IRPF, IVA and Impuesto sobre Sociedades. It provides forms, guidelines, and digital filing services.
  Source: agenciatributaria.gob.es
• Gobierno de Canarias - Regional information on IGIC, the Régimen Económico y Fiscal de Canarias, and other tax incentives relevant to residents and businesses in the Canary Islands.
  Source: gobiernodecanarias.org
• Catastro - Official portal for property cadastre data used in IBI calculations and property information.
  Source: sedecatastro.gob.es

6. Next Steps

1. Clarify your tax issue and collect all relevant documents (notices, tax returns, receipts) within 1-2 days.
2. Identify possible canary islands tax specialists by checking credentials and experience in IGIC, IBI, and Canarian incentives; shortlist 3-5 candidates within 1 week.
3. Request initial consultations (in person or virtual) and share your documents; expect 30-60 minute sessions to discuss facts and strategy within 1-2 weeks.
4. Ask for written fee estimates and compare three proposals for scope of work, timelines and costs; allow 1-2 weeks for responses.
5. Check licensing and disciplinary records with the relevant bar association and verify prior cases similar to yours; complete due diligence in 3-7 days.
6. Choose a solicitor or attorney and sign a detailed engagement letter outlining tasks, deadlines, and fee structure; plan a communication schedule for updates.
7. Start the legal process, monitor deadlines, and adjust strategy as needed; expect resolution timelines to vary from a few weeks to several months depending on complexity.