As always, the book covers its field comprehensively whilst drawing particular attention to imminent changes in Spanish legislation as they affect foreign residents and property owners. Prominent among these for 2015 are
Obligation for foreign assets declaration on Form 720
Non-Spanish lifetime driving permits to be invalidated
Rental property to be registered as a tourist let for tax purposes
Tax reform foresees a reduction in Income Tax and Capital Gains Tax
Revised Horizontal Law allows closure of terraces
Bank restitution made possible for overpayment of mortgages
In 422 pages we have sought once again to realise readers wishes and suggestions made over two decades and produced a quality reference work that is reader-friendly and represents good value.