Spanish Property Taxes

Whilst on holiday in Gran Canaria last week I was told that many of the buildings there remain unfinished (i.e. one of the walls not being plastered/painted) because under Spanish Tax Law if a building is not "finished" - all 4 walls plastered and painted - the owner can avoid paying tax on it.

Does anyone know anything about this? I'm currently looking into it.

List of Driving Offences

Please find below a table of motoring offences, their definitions under the Road Traffic Act (RTA) 1988 and the penalties they carry.

Please note:
1. All of the below offences could carry a fine.
2. Where two imprisonment sentences are stated these are either-way offences and relate to the outcome of either indictment/summary trial e.g. Dangerous Driving carries maximum 2 years imprisonment on indictment but 6 months maximum if tried summarily.
3. The below table highlights the possible implications of the driving offences listed - each penalty is subject to variation dependent on the individual circumstances of each case - seek legal advice.

Any questions please post.
Coming soon.... Alcohol Related Offences.

Offence	Definition	Penalty
Dangerous Driving	s2 RTA- Drives a mechanically propelled vehicle dangerously on a road/public place	2 years/6 months imprisonment Obligatory disqualification exceeding 1 year 3-11 points
Causing Death by Dangerous Driving	s1 RTA- Drives a mechanically propelled vehicle dangerously on a road/public place - must be proven that caused the death of another person	Maximum 14 years imprisonment Obligatory disqualification exceeding 2 years 3-11 points
Careless Driving	s3 RTA- Driving a mechanically propelled vehicle on a road/public place without (a)due care and attention or (b)without reasonable consideration for other persons using the road/public place	3-9 points discretionary disqualification
Failure to Stop	s170 RTA - Driver of a mechanically propelled vehicle on a road/public place must stop and give details if they have had an accident	6 months imprisonment 5-10 points discretionary disqualification
Failure to Report an Accident	s170(4) - Driver of a mechanically propelled vehicle on a road/public place must if they have an accident report the matter to police as soon as reasonably practicable and in any event within 24 hours	6 months imprisonment 5-10 points discretionary disqualification
No Insurance	s142 RTA - Using (or causing/permitting to be used) a motor vehicle on a road/public place when there is no policy in force against Third Party risks	Fixed penalty fine 6-8 points discretionary disqualification
Driving While Disqualified	s103 RTA - Driving a vehicle on a road whilst disqualified from holding or obtaining a licence	6 months imprisonment 6 points fine discretionary disqualification