Real estate lawyer in Málaga

The Real Estate Law Department is made up of real estate lawyers in Málaga with extensive experience in the field, providing comprehensive services in the main real estate transactions, with detailed knowledge of the various areas of real estate activity.

Main services as Lawyers specialised in real estate law

  • Acquisition of plots for development.
  • Real estate, urban planning, tax and environmental due diligence.
  • Professional services agreements with project management, architect and quantity surveyor.
  • Construction contract including supply of materials.
  • Drafting of projects for new builds, division of properties into horizontal units and parcelling of land into estates.
  • Property marketing agreements with real estate agencies.
  • Anti-money laundering compliance.
  • Reservation and purchase agreements.
  • Final completion declaration for the complex as a whole and for each individual residential unit.
  • First Occupancy Licence.
  • Deeds of sale of homes.
  • Home handover protocol
  • Property due diligence
  • Off-plan property purchases.
  • Bank and non-bank project financing, refinancing and restructuring of mortgage-secured debt.
  • Groupings, segregations and divisions of properties.
  • Surplus and reduction of surface area.
  • Long-term and holiday home rentals.
  • Tourist registration of properties for holiday rental agreements.
  • Leases for various uses, such as commercial premises, offices, shopping centres, industrial warehouses, management of residences (for the elderly and students), hotel management, among others.
  • Preliminary study of the direct and indirect taxation of the transaction to determine its cost
  • Analysis of the indirect taxation of the different real estate purchase, transfer or special contribution transactions (VAT, Transfer Tax and Stamp Duty, etc.)
  • Analysis of the direct taxation of the purchase or sale (capital gain in Personal Income Tax, Corporate Income Tax or Non-Resident Income Tax)
  • Filing of tax returns arising from the real estate transaction.
  • Advice on whether companies' real estate transactions are subject to and/or exempt from VAT
  • Taxation of purchases with deferred payment, purchase option agreements or those including termination clauses.

Our specialist solicitors

Mercedes Nieto

Legal Area Manager

Mercedes Nieto is a Lawyer and Economist and partner in the Corporate Law and Commercial Contracts practice at MERAC LEGAL & TAX LAWYERS. She began her professional career in the Coporate Law and Commercial Department of Garrigues and later moved to Qatar to work in a construction company until she joined the Corporate Law and Comercial Department of KPMG Abogados.

In 2018, she joined a law firm in Marbella as head of the Corporate Law and Commercial Department until joining MERAC LEGAL & TAX LAWYERS as a Partner.

She specialises in corporate and commercial law, mergers and acquisitions (M&A), real estate, national and international contracts and civil law.

She has been involved in M&A and property transactions across a wide range of sectors, and was recognised for her work as a solicitor in the field of commercial law and mergers and acquisitions by ‘Best Lawyers International’ in its 2020 and 2021 editions; in 2020, she was also awarded the prize for best lawyer in that field, and nominated in 2022, 2023 and 2024.

Carmen Gallardo

Head of Tax Area

Carmen Gallardo is a Lawyer and Economist and Partner of the Tax Department of MERAC LEGAL & TAX LAWYERS.

She began her professional career more than 10 years ago in the Tax Law department of Garrigues until she joined the tax department of a multinational group of companies in the logistics sector based in Madrid, where she joined the financial-tax department of the parent company in Germany for three months, where she broadened her knowledge of international taxation.

In 2018, she joined the tax department of a law firm in Marbella until the foundation of MERAC LEGAL & TAX LAWYERS where she is partner responsible of the Tax Department.

Carmen specialises in corporate tax law. She has developed her career advising multinational groups on direct and indirect, national and international taxation and has participated in many corporate restructuring and M&A (Mergers and Acquisitions) transactions. She also has extensive experience in advising on transfer pricing and tax proceedings.

In the 2020 and 2021 editions, she has been recognised for her work as a lawyer in the area of tax law by the association "Best Lawyers International".

Merecedes Nieto

Legal Area Manager

Carmen Gallardo

Head of Tax Area