News

New Legal Regulations for Those Affected by the Volcano

1. What legal regulations exist? Legal situation of property owners whose buildings were affected by lava – Decree (1/2022) Legal situation of land affected by lava – Decree (9/2023) Legal situation of agricultural land affected by lava – Decree (3/2024) 2. Differences 3. What facilities, aid and compensation do these regulations provide? 4. General legal exceptions, facilities and compensation resulting from the volcanic eruption

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Subdivision of Plots: What should be taken into account?

In order to subdivide a plot of land, the following generally applies: The total surface area must be at least double the minimum plot size required for development (or subdivision); or the subdivided portion must, when combined with another plot, reach the minimum size required to be buildable (or eligible for subdivision). In areas designated for residential use, this minimum plot size is determined by the relevant municipal planning regulations. In all other areas, the …

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Tourism Development Licence: What is it?

A tourism development licence (licencia de obra para uso turístico) is a special authorisation that allows construction in certain areas where residential building is generally not permitted. The key condition is that any buildings constructed must subsequently be used for tourism purposes. For this reason, although these licences are granted by the local council, they also require approval from the Island Council (Cabildo) in the form of a provisional classification report.

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Current Advice on Taxes and Finances

As a property owner on the island of La Palma—particularly as a non-resident—it is important to stay informed about recent changes in Spanish tax legislation in order to avoid unpleasant surprises. This article outlines some of the most relevant updates in recent months. 1. Change in the Taxable Base Some property owners may have noticed a significant increase this year in the amount payable under Non-Resident Income Tax (IRNR). What is the reason for this? The increas…

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Progress on the General Urban Development Plan in Los Llanos

Progress is being made in the revision of the General Urban Development Plan (PGO) in Los Llanos de Aridane. The tendering process has been completed and the contract for drafting the new PGO has now been awarded. The preparation of the plan is expected to take approximately four years. It should be noted that building permits in Los Llanos de Aridane can only be granted again once the new PGO has been formally approved.

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