ILN: Buying and Selling Real Estate - An International Guide

[BUYING AND SELLING REAL ESTATE IN SPAIN] 249

Particularly in Madrid, the education sector is very active at the moment, transforming offices buildings into college buildings in the city centre. The living sector is attracting a lot of investment, especially in co-living and senior living. The logistics sector has increase available space by 1.6 million square meters in 2022. Hotels have been reactivated since 2021 expecting to open 130 new hotels in Spain by 2024 Agribusiness is also increasing every year. Data centres also experimenting high potential. Back to office after pandemic and retail are recuperating 2019 figures. Energy optimisation and procurement strategies to reduce cost and manage risk are producing a lot of building refurbishment and transformation into A category buildings. Is any individual person and legal entity allowed to buy property in Spain or are there restrictions with regard for example to nationality or registered office or legal entities? If there are restrictions, are there ways to organize a domestic entity for the purchase on a valid legal structure notwithstanding? Spain has no restrictions to investment in this sense; all the same, investments from financial havens will be subject to notification to Spanish Authorities (previous to purchase). When completing transaction, current anti money-laundry regulations require the Notary Public to identify and record every (UBO) individual person holder of more than 25% of the legal entity party of the transaction (including all individuals’

holders of the legal entities which hold the company, and so on). Just to mention that the trusts, as legal entities, are not recognized under Spanish law. In this sense it is advisable to use other corporate figures to invest (especially in real estate as the Land Registry would not register transaction or property as the trusts are unknown to the Registrar). If a foreign investor buys a plot of land in Spain to run a business there, what kind of official approvals are needed and what time and effort are needed normally to get it? To invest in Spain, and operate in general, foreign companies need to obtain a Spanish Tax Id. No. (“ NIF ”), needed to operate in Spain. This number may be obtained by filing a standard form before the Tax Authority and provisional number – valid to operate- is obtained in a short term (several days). Definitive number is issued within a month. Depending on the business that the foreign investor is willing to conduct, further licence may be needed. If the investor is an individual, he or she shall obtain a (“ N.I.E.” ). Do foreign investors have to be entered into a transparency register or how are money laundering aspects to be checked and verified for the relevant authorities? Regulation of foreign investment in Spain is now more complex, which is why it is necessary to obtain legal advice to determine whether a transaction is subject to authorization or whether there are additional requirements. This counsel is crucial if we consider that the lack of prior authorization results, among others, in the investment being void and having no legal effect, as well as the application of significant fines.

ILN Real Estate Group – Buying and Selling Real Estate Series

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