Is a Spanish law firm with significant experience in the areas of real estate, banking, registry, mortgage, tax, and related juridic legal matters.

The headquarters of MIGUEL ANGEL PIANO - ABOGADOS is located in the financial center of the city of Denia (Alicante), between the capitals Valencia and Alicante, at the closest point of the Iberian Peninsula to the Balearic Islands, providing services in the immediate area although its coverage area extends throughout the Valencian Community (Provinces of Castellón, Valencia and Alicante), Murcia and Eastern Andalusia. It also has associated offices in Madrid and Marbella and a Representative Office in the United Kingdom, in Kent ...

About piano lawyers



a unique process 

Personalized and direct attention to clients, striving for efficiency, practicality and speed in our measures, have always been the main objectives of our firm, guided by principles of trust and transparency.



Our mission is to defend the personal and financial interests of our clients so that they can achieve their objectives, with transparent advice and ...



Our vision of work is based on effort and dedication to always try to achieve the best results for our clients, offering viable and effective solutions to their ...




We promote the following values among our lawyers that are perceived by our clients very closely: Personalized attention, teamwork, in a transversal way ...




CLIENTS COMMENTS: The professionalism of the firm has led to recommendations in specialized publications by MIGUEL ANGEL PIANO ABO ...





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A great team and a pleasure to work with you.
Isaac A.G

Lawyers. Conveyancing English/Spanish spoken

Madeleine XXX

Excellent work. Very good theme, No need support, works perfectly.



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    1. Tax identification numbers

    All those who are not tax residents in Spain are required by law to request and obtain a Tax Identification Number in Spain, NIE (Foreigner Identification Number) for natural persons, and CIF (Tax Identification Number) for legal persons .

    Since 2007, the regulations to combat tax fraud have established the obligation for all non-residents to prove their tax identification number (NIE or CIF) at the time of granting Deeds related to real estate located in Spain, and without which they cannot It is possible to carry out the payment of the taxes levied on the operation or request the registration of the corresponding deed.

    2. Guarantees in construction under the building management law

    The responsibilities and guarantees in the process of construction of buildings located in Spain are regulated in Law 38/1999, of November 5, 1999, in force since May 5, 2000, and modified by Law 53/2002 of December 30, 2002, including three different and time-limited types of responsibilities:


    1.- Construction defects that affect the completion of construction works: The Law makes the constructor specifically responsible for a period of 1 year.

    2.- Defects in elements or facilities that affect the living conditions of the building: The stable Law that any of the parties involved in the construction process may be held responsible for them for a period of three years. 


    3.- Defects that affect the structure of the building, putting the strength and stability of the building at risk: The Law establishes that any of the parties involved in the construction process may be held responsible for them for a period of ten years.

    The Law establishes the possibility of contracting insurance to cover these responsibilities, the most important being the so-called “Decennial Insurance”, to be contracted by the developer, with the minimum amount covered being the amount of construction costs.

    The Building Planning Law establishes the obligation to carry out technical controls by technical supervision entities prior to the issuance of the insurance policy, which must be requested by or from the developer at the same time as the Plays.

    Although the Decennial Insurance policy was first established as mandatory for all developers, an important exception was introduced in 2002 for self-promoters, that is, people who instruct the builder to carry out a construction for themselves, not with the intention of transmitting it to a third party, and for which the self-promoters are no longer obliged to contract this Decennial Insurance policy, as long as they expressly waive it in their Deed.

    The fact that this insurance policy is now voluntary for self-promoters reduces construction costs, although in the event that the self-promoter decides to transfer the property during a period of ten years, the buyer could demand this insurance policy for the remainder of the ten-year term.

    3. Last wishes of foreign citizens in Spain and inheritance tax

    Spanish legislation does not oblige British nationals who own property in Spain to dispose of them by means of a Will granted in Spain, since according to article 9.8 of the Civil Code, “Succession due to death shall be governed by the national law of the deceased ”, And therefore any provision made under the national law of that person will be applicable in Spain. 

    However, it is advisable for British citizens to grant a Will in Spain, relating only to assets located in Spain and keeping full validity any other act of last will granted abroad and referring to assets located there, since its compliance will be more fast and cheap than in the case of Wills granted in the UK.

    UK law grants its citizens complete freedom to dispose of their property in Spain at the time of their death, e.g. who will be the heir to their assets and in what proportion, being advisable to designate a substitute for the heirs, e.g. in case they could not accept the inheritance, had died or did not survive the testator during the period of 30 days.

    From the perspective of the Spanish Inheritance Tax, the grantor of the Will in Spain must take into account that their family relationship with the person / s called to be their heirs will be taken into account by the Spanish Tax Authorities both in the available deductions to the heirs, which are reduced as the family relationship becomes more remote, as to determine the share of Inheritance Tax.


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