Welex, leading law and accountant firm in Spain, is pleased to explain in detail the disaffection of livestock routes subject to urban planning in the autonomous community of Andalucía, Spain.

Do you have a plot of land in Andalucía, situated on urban land (or before that on land for development) and a cattle track cross it?

Do you know that there are legal instruments in Spain that allow you to disaffect that part of your land that is not affected by a cattle track?

Livestock trails are public roads used for the transit of livestock, which form part of the historical, cultural and natural heritage of Andalusia, Spain. They are of great ecological, scenic and social importance, as they contribute to biodiversity conservation, ecological connectivity, rural development and sustainable leisure and tourism.

However, cattle trails are also affected by the process of urbanization and pressure from other land uses, which can threaten their integrity and functionality. For this reason, Andalusian legislation establishes a series of instruments to protect, recover and manage the cattle trails, as well as to regulate their use and management in Spain.

One of these instruments is the disaffection, which consists of the exclusion of the land of cattle tracks from the public domain, when they have lost the characteristics of their definition or destination. Disaffection in Spain implies the loss of the status of a cattle track and the possibility of using the land for other purposes.

Disaffection is regulated by the “Reglamento de Vías Pecuarias de Andalucía”, approved by Decree 155/1998 of 21 July 1998. According to this regulation, disaffection can be initiated ex officio or at the request of a party, and requires an administrative file that includes a technical justification report, an appraisal report, a proposed resolution and a public information procedure.

In Spain, disaffection must be motivated by one of the following causes:

– The existence of urban planning that foresees a new land-use plan incompatible with the maintenance of the cattle route.

– The material or legal impossibility of re-establishing the original or alternative route of the cattle track when it has been illegally occupied or substantially altered.

– The existence of a public or social interest justifying disaffection, provided that adequate compensation to the public heritage of the cattle routes is guaranteed.

– Disaffection has important legal consequences, since it entails the loss of the domanial nature of the land and its incorporation into the private patrimony of the Junta de Andalucía.

Disaffection also has significant environmental and territorial implications, as it can lead to the fragmentation or loss of the green corridors that connect natural spaces and facilitate the movement of fauna and flora in Spain. For this reason, the disinvestment must be an exceptional and justified measure, subject to rigorous administrative and social control.

In this sense, the Andalusian Regional Government has recently approved the formulation of the Green Infrastructure Plan for the Connectivity of Andalusia, which aims to establish an integrated and coherent network of natural and semi-natural spaces that contribute to the conservation and restoration of ecosystems and their services. This plan includes livestock trails as one of the key elements to guarantee the ecological connectivity and sustainable development of the Andalusian territory.

If you would like to know more about the disaffection of livestock trails subject to urban planning in the autonomous community of Andalusia, or any other legal, accounting or fiscal issue, please contact our law firm Welex, lawyers and economists on the Costa del Sol.

Welex, leading law and accountant firm in Marbella, will explain in detail the regulations for riding an Electric Step in Spain.

Electric Steps are vehicles powered exclusively by electric motors with a design speed between 6 and 25 km/h.

Before driving an electric step in Spain, it is important to be aware of the rules that users of personal mobility vehicles must comply when driving in urban areas and to do so safely.

It should also be borne in mind that from 22 January 2024, all steps on the market, must be certified for use and that from 22 January 2027, only those steps that comply with the provisions of the VMP (Vehículo de Movilidad Personal – Personal Mobility Vehicles) Characteristics Manual and thus have a VMP certificate number from the DGT may be put on the road. The DGT has published a list of all certified VMP which you can check on the DGT website to ensure maximum security for the buyer.



Each local government can regulate the circulation of electric steps in a specific way. However, all users must meet certain minimum conditions in Spain, which are described below.

– The speed of these steps must be between 6 km/h and 25 km/h.

– The DGT has prepared the Handbook of Characteristics of Personal Mobility Vehicles, a regulatory document containing the technical characteristics that MPVs must meet in order to be allowed on the road and the requirement for these vehicles to be certified by the competent authorities in Spain.

– They cannot drive on pavements and are not allowed on interurban roads, intersections, motorways, dual carriageways or urban tunnels.

– Their drivers are subject to the same maximum alcohol levels allowed by the Road Safety Act, as well as the prohibition of driving with drugs in the body.

– They are not allowed to wear headphones or use a mobile phone or other device while driving.

– The recent traffic law requires drivers of motorised two-wheelers to wear safety helmets, with conditions to be laid down in regulations. The DGT is already working on this regulatory development in collaboration with municipalities and stakeholders in Spain.

The electric step in Spain is required to have the following:

  • Braking system
  • Audible signal device (buzzer).
  • Rear and front lights and reflective devices.
  • It is also recommended to use a helmet, even if the municipal regulation does not require it.
  • Third-party liability insurance for electric steps in Spain

Offences and associated fines in Spain

  • Driving an electric scooter in Spain under the influence of alcohol and other drugs can result in a fine of between €500 and €1,000, depending on the alcohol level, or €1,000 if drugs are involved. In case of a positive test, the vehicle will also be stopped, as for all other vehicles.
  • For using a mobile phone while driving a scooter or any other communication device in Spain, the fine is €200.
  • For wearing headphones, driving at night without lights or reflective clothing, or not wearing a helmet, if the municipal ordinance requires this measure, the fine will be €200.

Maintenance of an electric step in Spain

The electric scooter needs regular maintenance. It is not recommended to use it if parts are broken, if the battery life has significantly decreased, if there are air leaks in the tyres or signs of wear, or if there are noises when turning or other abnormal symptoms. In such cases, contact a workshop.

Also check the condition and pressure of the tyres if they have inner tubes. Use a damp cloth for cleaning and avoid electrical parts. Never charge the battery overnight as it may overheat and catch fire. Charging should be done before the battery is completely empty and never when the scooter is wet or damp.

If you need advice on this new personal mobility law in Spain, or on any tax or legal issue, please contact our law firm Welex in Marbella. Do not hesitate to contact our offices, our team of professionals will be happy to give you the advice you need.

, is, and how it directly affects all those taxpayers who do not reside, fiscally or physically speaking, in Spanish territory.

What is Spanish tax form 210 and who is obliged to present it?

It is important to understand what tax form 210 is and whether you are obliged to submit it. Therefore, we need to explain that it is a tax levied on the income of non-resident natural persons and on companies that have been established in Spain.



It is an annual tax and the way to present it is by submitting Spanish Model 210.

When are you considered a non-resident taxpayer in Spain?

Before talking about who is obliged to submit it and who is not, let us distinguish between tax residents and non-residents in Spain.

Those persons who remain more than 183 days during the year within the Spanish territory, or those who have the nucleus of their economic activity within Spain, are considered residents in Spain.

If you are considered a tax resident in Spain, you will not have to face the IRNR (Non Resident Income Tax), but instead the rest of the tax obligations for residents.


There are three cases in which a person is not considered a tax resident in Spain:

1-As we have said before, if a person resides for more than 183 days in Spain, the Spanish Tax office considers that it is the habitual residence of the individual, and therefore such persons must pay their taxes in Spain. However, keep in mind that, if you do not exceed this limit, you may not be considered a tax resident.

2-If you do not reside for more than 183 days in Spain and if your main turnover of your business is not in Spain, but in another country, then, even if you have a business in the Spanish territory, you will not be considered a tax resident, since, as stated above, this is not your main income source.

3-The third assumption has to do with your sentimental situation. Non-residents are legally separated from any spouse or children (as long as they are minors) living in Spain; if such family members depend on that person and also have their habitual residence within the Spanish territory, then the person may not be a non-resident

Who is required to submit tax form 210 in Spain?

Now that the previous point on tax residents and non-residents has been clarified, let us also clarify that the mere fact of living outside of Spain does not mean that you are not obliged to present Model 210. On the contrary, the following persons will be obliged to present Model 210, even when residing outside Spain:

1-Those individuals, both natural and legal, who, even without residing in Spain, obtain income here and do not pay the income tax—for example, those who own real estate in Spain and earn income by renting it.

2-A natural person who resides for reasons of work in Spanish territory, but has nationality of another country, such as a diplomat or official of another country.

3-Those entities who are in a special tax regime of income attribution in a foreign country.

What are the new IRNR tax rates in Spain?

It is important to mention that the types of tax of the Income Tax of Non-Residents were changed in the last tax reform. So, what was the result?

Well, you should know that if you are a resident of a country in the European Union, Norway or Iceland, you are lucky, as these tax rates were lowered to 19%.

For the other citizens or entities of other countries, the IRNR tax rate is 24%.

 It should be noted that this Non-Resident Income Tax may vary depending on the economic activity on which it is levied. If you wish to check, the tax office’s website details IRNR rates for the presentation of tax form 210.

However, the best thing to do, in order to submit the IRNR tax form 210 correctly, is to have expert tax advisors who know the rules in depth, like our team at Welex, review your submission, so as not to make any mistakes in your tax return.

Welex, firm of lawyers and accountants in Marbella, has the pleasure to write a few lines about the reservation of inheritance in Spain.


The reservation of inheritance in Spain is a figure that imposes a certain trajectory of the assets in the succession Mortis Causa in order to ensure the final destination of certain assets, preventing them from passing from one family to another in subsequent successions.



There are several types of reservation of inheritance in Spain:

I. Ordinary or Viudal Reserve.

This is an obligation imposed on the widowed spouse, who contracts a new marriage and has a new child in Spain.

Here he/she is obliged to conserve the assets that he/she inherited from his/her widowed spouse, from the relatives of said spouse, or from the children or descendants of the previous marriage in favor of the children and descendants of the previous marriage.

All property acquired by virtue of will, intestate succession, donation or any type of lucrative title will have the character of reservable.

It will not be possible to reserve the widower’s half of the community property, the assets acquired for valuable consideration or the things that the children leave to their father or mother knowing that they were married for the second time.


How does this affect real estate in Spain?

Well, according to article 974 of the civil code, all those alienations that have been celebrated by the surviving spouse before celebrating second marriages will be valid, with the obligation, since he/she celebrates them, to assure the value of those to the children descendants of the first patrimony.


For those alienations that have been made after the second marriage, article 975 indicates that it will subsist only if at his death there are no children or descendants of the first marriage.


How does the reservation affect personal property in Spain?

According to article 976 of the Civil Code, these alienations will always be valid.

The reservation is consummated when the reservist dies with the existence of children or descendants of the previous marriage, at this moment, the reservants, that is to say, the children or descendants of the previous marriage, will be able to demand the delivery of the reservable goods.


In addition, the reservation will be extinguished when the children of the previous marriage expressly renounce the reservation; when at the death of the reservist, there are no descendants or children of the previous marriage; or because these have been disinherited.


II. Troncal, Extraordinary or Lineal Reserve.

This reserve is imposed on the ascendant who has inherited assets from a descendant, who in turn acquired them for profit from another ascendant or from a sibling in Spain.

Here the ascendant is obliged to reserve it in favor of the relatives who are within the third degree and belong to the line from which the assets come from.


If you are seeking further information regarding the reservation of inheritance in Spain or have any questions related to fiscal or legal matters, contact Welex, law firm situated on the stunning Costa del Sol. Don’t hesitate to get in touch with us.

In previous blogs, Welex, lawyers and accountants’ professionals in Marbella, have talked about the Second Chance Law in Spain, how it works and how to access it. In the following lines, Welex will explain the reform of this law in Spain.

This Spanish law has been reformed and came into force on 5 September 2022.


As explained in previous blogs, the Second Chance Law in Spain is a fair mechanism that allows both individuals and the self-employed who find themselves in situations of insolvency in Spain, to renegotiate their debts and even cancel them in whole or in part, so that they can start from scratch.

To do so, the debtor who wishes to submit to this second chance law in Spain must comply with a series of requirements which, following the aforementioned reform, are as follows:


a) The debtor must be insolvent and prove that he/she does not have sufficient assets to pay the debts.

b) The debtor must be in good faith.

c) The debtor must not have been found guilty in previous insolvency proceedings or have been convicted of economic or financial crimes against public institutions.


In this reform of the  law in Spain, the requirement for the debtor to reach an out-of-court payment agreement prior to the insolvency proceedings has been eliminated, so that we can apply directly to the Commercial Court for insolvency proceedings.

The requirement that the debtor must not have rejected a job offer in the last four years has also been abolished.

If you are interested to know more about this law, keep reading here.


If you have any doubts or need advice on this reform of the second chance law in Spain, do not hesitate to contact Welex, our law firm on La Costa del Sol.

If you wish to acquire Spanish nationality but have doubts regarding the process to follow, do not miss our next article.

In Spain there are common requirements to be fulfilled for acquiring Spanish nationality with full legal validity, requirements without which such acquisition will not take place. Welex, lawyers and accountants in Marbella provide you with information on the common requirements for such acquisition.


Common requirements for acquiring Spanish nationality


How to acquire Spanish nationality

The Spanish nationality can be acquired by different means, as stated in the Spanish law. In this regard, Spanish nationality can be acquired by birth, adoption, option, naturalisation and exceptional circumstances, always according to the discretionary criteria of the government by means of a Royal Decree. It is also acquired by legal residence in Spain under the terms established by law.


Once the events that originate the right have occurred and, prior to acquisition, the interested party must appear at the public administration to carry out a series of actions for the acquisition of this nationality, without which it will not be acquired.


If you are interested and wish to keep reading about the common requirements for acquiring Spanish nationality, keep reading here.


Therefore, if you have initiated or wish to initiate a procedure for acquiring Spanish nationality, do not hesitate to contact our law firm. At Welex, lawyers and accountants in Spain, a lawyer expert in nationalities will assist you.

Can’t keep up with your payments? Do you have debts in Spain? Welex’s team of professionals lawyers in Marbella can help you understand the second chance law in Spain and renegotiate or even partially or totally eliminate your debts in Spain.

If you are unable to pay part or all of the debts in Spain, at Welex, law firm in Marbella, we can help you to renegotiate or even eliminate all or part of your debts when you are unable to make the payments in Spain.

For this reason, in this blog we are going to talk to you about something that I am sure many of you do not know about, and that is the insolvency proceedings for individuals in Spain.

litigation lawyer in Marbella

This law is aimed at individuals and the self-employed who are overwhelmed by their debts in Spain situation and who, due to circumstances beyond their control, are unable to meet their payments, giving them the opportunity to “get their lives back on track and even risk new initiatives, without having to drag around indefinitely a debt burden that they will never be able to meet” (Explanatory Memorandum of Royal Decree-Law 25/2015).

Therefore, a person who has several creditors can file for voluntary insolvency proceedings, and from that moment on, the attachments will be lifted, and executions cannot be exercised, as all the assets will belong to the insolvency proceedings’ liabilities.

If you are interested in knowing more about the second chance law in Spain, keep reading here.


If you have been named heir of an inheritance in Spain and you wish to know the value of the inherited assets, we have the perfect solution for you.


»Spanish tax legislation establishes certain concepts common to the different taxes and duties. One of these concepts is what we call the Taxable Base, which in Inheritance Tax would be the net value of the assets and rights to be distributed to each individual beneficiary»


value of the assets of an inheritance in Spain



Click here if you wish to read the complete post or contact our lawyers specialized in inheritance process in Spain for a quick response.

By Welex, your expert multilingual litigation law firm for claiming amounts in Spain


Reclaim an amount in SpainThe economic activity itself in Spain, from day to day, is not exempt from suffering setbacks, delays and in many cases the breach of the order or the contract that has been concluded between the parties to perform a service or provide a good. That is why reclaim an amount in Spain is not unusual


What was expected to be a normal service or a purchase/sale in Spain without delay can sometimes end up becoming a real headache especially if the service that has been paid for is unsatisfactory or the goods that have been purchased do not comply with the conditions previously agreed in the business agreement, turning into reclaim an amount in Spain.


In order to recover an amount paid in Spain, the first thing to do is to distinguish the nature of that amount and the second thing to do is to choose a good law firm that is expert in quantity claims in Spain and that has the solvency to contribute to a quick management of the conflict, says Rafael Andrades, Welex’s lawyer in Spain.


One of the great assets of this famous legal, tax and accounting consultancy firm located in Marbella, Malaga is its extensive experience in managing various problems to which they always find a quick solution under the premise of ensuring – primarily – the confidence of the client.


One of the most common and frequent defaults is related to the contractual rental relationship in Spain, which can lead to legal complaints and costly lawsuits.



Are these cases frequent at Welex?


-Yes, in fact we provide service, both to the tenant and the landlord, if it happens that unpaid amounts are claimed, we proceed to do it; we can claim unpaid for light, water, sometimes there are contracts in which they are agreed to pay half the Wi-Fi or telephone line.


On some occasions, the tenant is the one who contacts Welex “either because he is in a situation of crisis or economic precariousness” and he does so because he tries – through the extrajudicial route – to reach a type of agreement by offering to hand over the rented flat in exchange for the remission of the debt.

price of that activity a certain percentage or an amount to see the interests of the lessor satisfied”, Andrades comments.



Are all debts claimable in Spain?


-Yes, all of them, because when we talk about amount we are talking about something material, about a benefit, when you stop paying 70 euros, 300 euros or 500 euros what we are talking about is the frustration of a certain obligation; if there is no action to claim that amount it would mean that there is no obligation to pay it. There is only one case in the Civil Code of an obligation without action, and that is natural obligations that are assumed voluntarily without any real right of claim.


If you want more information about reclaim an amount in Spain, check our publication at Welex.es


At litigation law firm Welex the Clients come first


Sometimes people stop claiming amounts in Spain for unfinished work or an unfulfilled agreement because they feel that the small amount will make it more expensive to claim and they consider them as non-refundable.


‘’We at Welex seek the way of extra-judicial negotiation, either by trying mediation or by trying arbitration depending on the type of obligation; whether we think of consumer matters we have a purchase or a professional service and it is not fulfilled… for that there is a solution of conflicts, without going to the jurisdiction, because that does involve a series of costs”, explains the legal specialist.


A foreigner with a deposit problem who has already given them and later repented can recover them?


-Depends on the particular study of each case, there is no uniform solution that is valid for all of us. We will have to see how the contract was concluded, the obligations and the attitude of the counterpart… only in this way is it possible to terminate a contract.


Is it common to claim the return of deposits in Spain?


-Some customers have come to us who have understood that the terms and conditions of the deposit contracts have not been well explained; and that they do not conform to what was offered, what we do is corroborate that the exercise of the resolution of the action is appropriate.


Andrades, partner of leading litigation law firm Welex,  acknowledges that as a tax advisor he has seen many cases where clients have bought homes, moved in and realised that it is not what they expected, turning into reclaim a debt in Spain.



If you want more information about reclaim an amount in Spain, check our publication at Welex.es



The return of the floor clause in Spain


Welex, your expert law firm in claiming amounts in Spain mentions that there is a very wide scope in claiming amounts, which Welex law firm in Spain, whose meaning is “we and the law” covers with strong experience in all orders: in contracts with landlords, tenants, usufructuaries, consumers and banking institutions.


In recent years, an interesting resolution has been passed in Spain in relation to the acquisition of housing by means of a mortgage in which a financial institution has intervened.


This is the so-called floor clause of a mortgage facility in Spain, also known as minimum charge of interest on a mortgage in Spain, and since 9 May 2013, the Supreme Court in Spain has declared it null and void thanks to a ruling handed down on that date.

The Court considered it “abusive” and therefore ordered the return of the amounts “illegally collected” by the banks since the date of that ruling.


What is a floor clause?

“It is a clause that benefits the bank and harms the individual who has requested the loan because when the rates go down or the interest is negative the clause prevents it from being transferred to the monthly payment. Depending on the regulations of the country, the conditions of the contract and its transparency and clarity, an unfair, illegal or null term can be typified, and therefore can be considered a bank fraud.”


A few years after the first ruling, the European Court of Justice (EU) ruled in an unappealable judgment of 21 December 2016, against the limitation of the retroactivity of the nullity of the ground clause: “Therefore, banks and savings banks in Spain are obliged to return all money illegally charged for ground clauses from the signing of the real estate mortgage for the purchase of housing”.


The banks have returned 2.3 billion euros to their clients and 5,735 files are pending resolution, most of which have been direct negotiations between the financial institution and the client.


Welex has been participating for years in the return of this land clause in favour of its clients, and it does so in an extensive negotiation with the banks.


What is the process you advise?


-There is a formula that we offer to the clients that is the extrajudicial claim according to the Spanish royal decree 1/17 for the refund of the amounts unduly satisfied with the ground clause and we negotiate with the bank always in favour of our clients


How long can the return of the ground clause last in a friendly manner?


-From two to three months through civil proceedings… it depends on the terms.


Do you also help in the claim of non-payment or non-delivery of services or goods if you have to deal with another country?


-Yes, although there are other international procedures, we make the claim in another EU member state taking care about how to use our own courts for the resolution of civil or commercial disputes.



If you want more information about reclaim an amount in Spain, check our publication at Welex.es


Please do not hesitate to contact Welex, your expert law firm for claims in Spain, for any tax or legal questions.


Do you have a family member in Spain with judicially modified capacity? Do you need to protect the estate in Spain of that legally disqualified person? In the following lines, our English speaking litigation lawyer in Marbella will give an approach to the judicial procedure, to be carried out in Spain, for the protection of the estate of people with disabilities.

Legal regulation in Spain to protect the estate of a person withdisabilities in Spain

The regulation established in the Spanish legal system comes to culminate in Spanish Law 41/2003 of November 28, on the protection of the property of persons with disabilities. This Spanish law was born as a result of the constitutional requirement of article 9.2 to promote the real and effective participation of all citizens and their involvement in political, economic, cultural and social life, in relation to the provisions of article 49 of the same constitutional text.


This Act contains a set of provisions relating to the assets of persons with disabilities.


It determines the norm as beneficiaries, these being people who suffer from a mental handicap equal to or greater than 33%, or physical or sensory handicap greater than 65%.


Welex, your trial lawyer in Spain! Contact our law firm in Marbella now for any litigation issues in Spain.

For its constitution, it may be carried out by parents, guardians or custodians, the de facto guardian, as well as any person who has a legitimate interest, as well as the disabled person himself, who may request the constitution by simultaneously offering a contribution of goods and rights sufficient for this purpose.


The assets will be constituted in a public document or in a judicial resolution. This document must include the initial inventory of assets and rights, the rules of administration and control, and any other provisions deemed appropriate. The contributions may also determine, at the time of their contribution, the destination of such property or rights or, where appropriate, their equivalent after the assets have been extinguished in accordance with Article 6.

The formalisation and limitation mentioned above shall be taken into account in the civil, property and commercial registers, where applicable.

Regarding the form of such protection, Title II of Law 15/2015, of July 2, on voluntary jurisdiction, configures the files of voluntary jurisdiction in matters of persons, dedicating Chapter VI to the protection of the assets of persons with disabilities, comprising 6 articles, although the latter are intended for a procedure of access to personal privacy and self-image.

Its scope of application is the same for the constitution of the patrimony; the approval of contributions; the appointment of the administrator; the establishment of exemptions and the requirement to obtain judicial approval to carry out acts of administration, taxation or others related to the goods and rights of the patrimony; the substitution of the administrator; the change of the rules of administration; the establishment of special measures for the control; the adoption of precautions; the extinction of the protected patrimony and any others related to this patrimony.

The first instance Court in Spain of the domicile or residence of the person with a disability shall be competent to hear this procedure, and the Public Prosecutor’s Office alone shall be empowered to promote it, without prejudice to the fact that the latter may also act on the basis of a complaint.

The application, processing and resolution of the file, once initiated, will be processed according to the rules of the oral procedure after which the judge will issue the appropriate resolution, with the content required by the rule. This resolution may be appealed in both cases, with the exception of the appointment of the administrator.

All of the above demonstrates the technical complexity of the constitution, administration and extinction of the assets of persons with disabilities in Spain. Our procedural lawyers in Spain of our firm WeLex, will assist you in the constitution of the patrimony as well as in its administration and extinction, accompanying you in its management.  


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