Sale and purchase · Due diligence · Taxation

Real Estate
Law

Andorra · Barcelona · Madrid · Toulouse

Comprehensive real estate advice across four jurisdictions. Every real estate transaction is a project with personal, wealth and business implications. We support clients with legal rigour, tax expertise and technical insight at every stage of the process.

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Jurisdictions

Service areas

Years in Toulouse

🏠

Property sale and purchase

End-to-end support from the compromis or deposit contract through to registration with the Land Registry.

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Real estate due diligence

Legal, planning, tax and technical audit of the property before any investment.

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Real estate taxation

ITP, VAT, plusvalía, Andorran IGI, French plus-value. Tax optimisation of every transaction.

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Leases and development

Bail commercial, residential leases and planning across every jurisdiction.

Available in:

Andorra

Barcelona

Madrid

Toulouse · Origin 1971

Our approach

Every transaction
is a project.
Not a formality.

A real estate investment is not just a transaction. It has personal, wealth, tax and in many cases family implications. At Jurisserv we always start from a key premise: every transaction is different and requires a bespoke strategy.

We combine legal, tax and technical expertise in the four jurisdictions in which we operate, with local teams that know the market in depth and the ability to coordinate transactions that affect several jurisdictions simultaneously.

Free consultation

What we cover

⚖️

Full legal certainty

From the title deed to registration with the Land Registry. No loose ends.

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Optimised taxation

ITP, VAT, plusvalía, Andorran IGI, French plus-value. We anticipate tax costs.

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Prior due diligence

Registry, charges, planning, technical and environmental status before any commitment.

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Multi-jurisdictional transactions

Investors with assets in several jurisdictions: a single team for the entire transaction.

Areas of expertise

Real estate coverage
from start to finish

🏠

Property sale and purchase

Complete legal support in residential and commercial transactions. From the initial negotiation to registration with the Land Registry, with full protection for every party.

Private contracts: deposits, promises and avant-contrats

Review of title and charges on the property

Notarial coordination and public deeds

Registration with the Land Registry

Tax optimisation of the transaction

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Real estate due diligence

Complete audit of the property before acquiring or investing. We analyse every legal, planning, tax and technical aspect so the decision is well-informed.

Registry: title, charges and restrictions

Planning status and conformity of use

Tax implications: ITP, VAT, plusvalía

Technical condition and energy efficiency

Environmental considerations

💶

Real estate taxation

Taxation can make the difference between a profitable transaction and an unnecessary burden. We plan and manage every tax obligation efficiently.

ITP, VAT and AJD on transfers

Municipal plusvalía: calculation, management and challenge

Taxation of leases

Plus-value immobilière in France

Andorran IGI on real estate transactions

Taxation of non-residents and international investors

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Leases

Drafting, negotiation and disputes for every type of lease: commercial and residential, in every jurisdiction.

Urban and seasonal lettings

Bail commercial (French 1953 statute)

Leases of commercial premises

Recovery of unpaid rent

Eviction proceedings

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Real estate development

Comprehensive advice to developers at every stage of the project: acquisition of land, permits, construction contracts and delivery management.

VEFA (Vente en l’état futur d’achèvement)

Construction, activity and first-occupancy licences

Construction contracts and builder’s liability

Horizontal division and condominium ownership

Ten-year warranty and completion guarantee

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Real estate wealth planning

Structuring of real estate wealth through the most efficient vehicles: SCI, real estate holding, succession planning.

SCI (Société Civile Immobilière) for assets in France

Real estate holding: tax and wealth optimisation

Succession and gifting strategies for property

Sale and leaseback

Coordination with international tax planning

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Real estate litigation

Legal defence in every type of real estate dispute: hidden defects, developer liability, disputes between co-owners and planning litigation.

Hidden defects and habitability warranty

Developer and builder liability

Ten-year warranty

Disputes between co-owners

Easements and boundary disputes

Planning and administrative litigation

By jurisdiction

Local real estate law
in each market

Each market has its own legal and tax framework. Our local teams master the specific regulations of each jurisdiction.

Real estate in Andorra

Mercat andorrà · IGI 4.5% · Favourable taxation

The Andorran real estate market is small, stable and has a very favourable tax framework. Low taxation on capital gains and the absence of certain taxes make Andorra an attractive destination for international investors.

Sale and purchase of residential and commercial property

IGI (Impost General Indirecte) at 4.5% on new builds

Foreign investment regulation for property

Residential and commercial leases

Registry and planning due diligence

Real estate wealth planning in Andorra

Andorran real estate taxation

IGI at 4.5% on first transfers. Low taxation on capital gains. No tax on dividends for residents receiving rental income through a company.

Foreign investment in property

Foreigners can acquire property in Andorra subject to certain conditions. Foreign investment legislation establishes limits in some cases. We advise on the correct structuring.

Residential market and tax residency

The Andorran residential market is closely linked to tax residency. We advise on acquisitions coordinated with tax residency planning in the Principality.

Real estate in Spain

ITP · VAT · AJD · Municipal plusvalía · Cadastre

The Spanish real estate market has a complex tax framework with multiple taxes that vary by autonomous community, type of transaction and buyer profile. Our Barcelona and Madrid teams provide complete real estate coverage under Spanish law.

ITP (second-hand) and VAT+AJD (new builds)

Municipal plusvalía: calculation, management and challenge

Sale and purchase with mortgage financing

Leases: LAU and regional legislation

Registry and cadastral management

Foreign investment: IRNR and specific tax aspects

ITP on resale

ITP varies by autonomous community (between 4% and 10%). In Catalonia the general rate is 10%. In Madrid 6%. We coordinate tax optimisation for each transaction.

Non-resident investors (IRNR)

Non-residents acquiring or letting property have specific obligations under the IRNR. We manage compliance and optimisation through the relevant DTTs.

Municipal plusvalía

Following the Constitutional Court rulings, the calculation method has changed. We advise on the most favourable method and handle challenges where the result is disproportionate.

Droit immobilier français · Toulouse

Since 1971 · Xavier Ribaute · Spanish Desk

French real estate law is the founding area of the Toulouse office, since 1971. Xavier Ribaute and his team provide comprehensive real estate advice under French law, with a Spanish Desk for Spanish-speaking clients investing in France.

Avant-contrat and acte authentique before the notaire

Bail commercial: 1953 statute and negotiation

VEFA and promotion immobilière

Plus-value immobilière for residents and non-residents

SCI (Société Civile Immobilière): incorporation and management

Contentieux immobilier: defects, ten-year warranty, copropriété

Plus-value immobilière for non-residents

Non-residents are taxed on the capital gain at 19% plus social charges. Partial exemptions apply for length of ownership. Coordination with the applicable DTT.

SCI for Spanish-speaking investors

The SCI is the most common vehicle for real estate investment in France. It separates wealth and optimises taxation depending on the regime chosen (corporate tax or personal income tax).

Spanish Desk · Toulouse

Full service in Spanish. Coordination with the Barcelona, Madrid and Andorra offices for multi-jurisdictional transactions. View specific service →

Who we work with

Three profiles,
the same rigour

👤

Individuals and investors

Sale and purchase of a primary residence or investment property. Prior due diligence, legal certainty in the transaction and tax optimisation. Service in Spanish, Catalan, French and English.

🏭

Developers and builders

From the acquisition of land to the delivery of the units. Permits, construction contracts, VEFA, builder’s liability and the taxation of the development.

🌍

International investors

Investors with assets in several jurisdictions. A single team for the transaction across Andorra, Spain and France, with integrated tax coordination.

FAQ

Frequently
asked questions

Free consultation

What does a real estate due diligence cover?

A real estate due diligence covers four areas: the legal status of the property (title, charges, mortgages, easements), the planning status (permitted use, licences, sanctions), the tax implications (applicable taxes, hidden liabilities) and the technical condition (state of the property, energy efficiency). At Jurisserv we also coordinate the technical review with architects and engineers when the project requires it.

What taxes does a foreigner pay when buying a property?

It depends on the jurisdiction. On resale in Spain: ITP (between 4% and 10% according to the autonomous community). On first transfer: VAT at 10% plus AJD. In France: droits de mutation at approximately 5.80%. In Andorra: IGI at 4.5% on new builds. Taxation varies by jurisdiction and type of transaction, so it is essential to take advice before signing.

Is it better to acquire a property personally or through a company?

It depends on the investment objective, the buyer’s tax profile and the jurisdiction. Holding through a company (SL, SCI, holding) can be more efficient for rental investment, facilitate future transfer or protect wealth. However, it carries structural costs and additional formal obligations. Case-by-case analysis is essential.

Can you handle a transaction involving property in several jurisdictions?

Yes. For transactions involving assets in several jurisdictions, we coordinate the teams of all our offices from a single point of contact. The client receives a consolidated view of the transaction and a single point of contact for the legal, tax and technical aspects of each country.

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