Disclaimer:

Tax law and currency exchange issues are complex and every effort has been made to offer information on this website that is current, correct and clearly expressed. The information is intended to be no more than a general overview of the position and certain details have been deliberately omitted.

The contents of this website should not be taken as an authoritative statement of Spanish financial and tax law and practice. Neither the author nor Elite Villas and its employees are responsible for the results of actions taken on the basis of information contained on this website, nor for any errors or omissions.

This text is not intended to render legal, accounting or tax advice. Readers are encouraged to seek professional advice concerning specific matters before making any decision.