The Professional that you need Discover everything a Gestor Adminstrativo can help you with gA MAGAZINE MAGAZINE gA CONTENTS ÍNDICE

4 5 6 ORGANIZATIONAL CHART A FOREWORD FROM OUR OUR ASSOCIATION, PRESIDENT OUR TRADE Comprehensive lifelong training

7 8 10 TEN TIPS CONSULAR CORPS FOREIGN NATIONALS IN Foreign nationals and traffic: tips An interview with Rafael Pérez Peña, MÁLAGA from the gA Association Dean of the Málaga Consular Corps A map of non-native population in Málaga

Published by: 16 20 Colegio Oficial de Gestores 12 NATIONALITY FOREIGN NATIONALS SPEAKER’S CORNER Administrativos de Málaga An interview with Marta Izquierdo, C/ Babel 5, Plácido Morales Casaus, Gestor Luis Fernando García Blanco, Edificio Las Golondrinas 2, Administrativo specialising in Head of the Labour and Immigration professor at UMA 1ª planta 29006 Málaga nationality issues Unit Tlf: 952 354 208 [email protected] Coordinated by: Gema Cabello Coonic C/ Barroso 5, 2ª Planta 29001 Málaga 22 24 26 Tlf: 951 211 905 FORM 720 HOMESTAY ACCOMMODATION DIRECTORATE-GENERAL [email protected] An interview with Alejandro del An interview with Rafael Salas Gallego, FOR TRAFFIC (DGT) Text by: Campo, lawyer and tax consultant Head of the Tourist Service Unit of the An interview with Trinidad Gema Cabello Hernández Méndez, Head of Graphic design and layout by: Representative Office of the Andalusian Laura Lazo Government. the Málaga Province Traffic Rubén Navajas Department Photos by: Javier Ramírez 28 DIRECTORY

2 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 3 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE ORGANIZATIONAL CHART FOREWORD FROM THE PRESIDENT A foreword

D. Daniel Dª Virginia D. José Ignacio D. Antonio Quijada Rodríguez Martín Lara Jiménez Jiménez Huertas Segador from our

PRESIDENT VICE-PRESIDENT SECRETARY DEPUTY SECRETARY President

The Málaga Professional Association of Gestores Adminis- trativos is meant to have an international scope. This is why we are publishing the magazine you are now reading, where we explain what a Gestor Administrativo can do for you. Ours is an ill-known trade outside , but Gestores Administra- tivos are key professionals in Spanish society.

D. Rafael D. Cristóbal D. José Manuel Dª María José It is our intention to share the trust Spanish citizens and bu- Luque Jaime González Luna Casero Ruiz Cobos Mayorga sinesses have put on us with foreign nationals coming to TREASURER ACCOUNTANT 1ST BOARD MEMBER ND 2 BOARD MEMBER Málaga with questions, uncertainties and procedures to be completed, sometimes in a very short time. A professional Gestor Administrativo can help foreign nationals with these procedures, giving them comprehensive professional advice for better-informed decision making and a brighter future in our city.

Residence permit, foreign citizen identification number (NIE), nationality, taxes, deeds, procedures at the Directorate-Ge- neral for Traffic (DGT)…In these and other issues, a Gestor Administrativo can give quick, effective assistance, with the support of the Professional Association. Dª Regina Dª Rafaela Dª Lourdes Dª Lucía López Castilla Jiménez Molina Molina Díaz Fernández Martín A Gestor Administrativo is a lawyer or an economist who has 3RD BOARD MEMBER 4TH BOARD MEMBER 5TH BOARD MEMBER 6TH BOARD MEMBER attended a master’s programme or passed a Ministry exam in order to offer their quality services.

It is our goal to make your arrival and stay in Málaga as plea- sant as possible, making you feel safe by knowing you are in good hands.

Let me invite you to get to know us. On behalf of all Gestores Administrativos in Málaga, let me open the door to our house, Governing the Professional Association, which is also our springboard to launch new forms of cooperation. Dª Teresa Dª Inés Board Segura Chacón Atencia Robledo Warm greetings, 7TH BOARD MEMBER LEGAL ADVISOR Daniel Quijada Rodríguez

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Our Association, Foreign nationals and traffic: Ten tips from the gA Association our trade

The Málaga Professional Association of Gestores Adminis- trativos has a long, prestigious history. Established in 1953, it is a public-law organisation representing and defending the interests of trade members, regulating professional practice, and defending the rights of A professional Gestor Administrativo can be an If you are planning to sell your car, a Gestor the beneficiaries of the services we intermediary between an individual and the Gene- Administrativo can deal with the transfer of your offer – an endeavour that enable us ral-Directorate for Traffic (DGT) on issues related to vehicle title and your release of liability form. to assure quality and professiona- vehicles and drivers. You can always rely on a Ges- This can save you time at present and trouble in 1 tor Administrative to deal with your Traffic-related the future. 2 lism. One of the Association’s past and administrative procedures safely and effectively. future challenges is to offer training to professionals and trade members – the backbone of our daily activity. In our recently renovated, modern The procedures to register a foreign vehicle in If you are planning to buy a car, make sure facilities, we meet the needs of Spain can be cumbersome. With the right kind of you get its release of liability in the DGT Association members and hold 4 advice, you can save money in taxes. report. 3 networking events and training workshops. We are experts in foreign nationals’ issues. We can help you with all your administrative procedures. You can trust us. EU driving licences must be renewed in Spain If you hold a non-EU driving licence, you within two years of your start of residence in the can exchange it if an agreement is in force country (ten-year licences) or just after getting between Spain and your country of Comprehensive 5 your residence permit (indefinite validity period). origin. 6 lifelong training

Gestores Administrativos are highly renowned, highly qualified If you sign up with the E-Directorate for Traffic You must inform DGT of your changes of professionals in Spain, offering (DEV), you will receive notifications of your fines address for an update of driving licence advice to individuals, freelancers 8 and sanctions. and vehicle information. 7 and businesses on the procedures they need to complete with the association, a Gestor Administrativo Public Administration. A Gestor can offer all the guarantees you need: Administrativo is a lawyer or liability insurance (which means the GET TO an economist who has passed Association backs up its members KNOW US! an admission exam and has and their clients), lifelong professional been admitted as a member training (for members to keep abreast If you are planning to return to your country of ori- If you have a transport company, you may of a professional association. of the latest regulatory developments), 9 gin and bring your vehicle back with you, you must need a transport permit. Find out if this is 10 As a member of a professional and more. adequately deregister your vehicle in Spain. your case.

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our presence in the Public Ad- ‘Málaga has become a very attrac- inspiration to us all. ministration. We would also tive city in the eyes of both Spanish Málaga seems to have become one of like to continue to support and international investors’ the most popular destinations in Spain Ciudad de los Niños and we among international tourists. Is this are working with the Univer- just a perception or is it grounded in sity of Málaga (UMA) on the reality? creation of a learning centre It is quite real. Málaga is a safe bet for to promote international trai- trade and investment. ning at university level. Finally, In 2018, Málaga had the highest grow- we want to organise a natio- th rate in , 3.1%, and a GDP of nal conference for consuls 34,500 million euro. where we can discuss current Málaga has had its own industrial re- issues and the latest develop- volution – one triggered by technology, ments in our field. services, culture and geographic con- Economic diplomacy is nectivity. The new business dynamics among your main concerns… has found its way into all sectors from We need to develop a new real estate to farming, creating jobs and model that translates into a boosting economic development. rise in exports, foreign direct A development that goes beyond bor- investment and the number of ders… tourists. This model should be That is right. Málaga has become a very based on a new economic di- attractive city in the eyes of both Spani- plomacy. sh and international investors. What would the new model Strategically located and boasting an be like? excellent weather, the city offers world- We would need to publish in- class business infrastructure, such as formation, carry out promo- Assisting people who need protection, persons in need and the Andalusian Technology Park, which Málaga Consular Corps, firmly commited to business tional activities, reach out to prisoners is part of our daily lives. The Heredia-Grunds, a houses top international companies the community, activate new family whose members were consuls of Portugal, Prussia, from several industries. diplomacy and humanitarian aid communication channels, be- Peru, Panama, Brazil, Uruguay and the Papal States, were What advice would you give foreign na- come influential, and develop also the mentors of La Goleta, the San Manuel shelter, the tionals who want to settle in Málaga? Rafael Pérez Peña, Dean of the Málaga Consular Corps, talks about initiatives and challenges and implement strategies in hospital for the wounded in Africa and Los Ángeles shelter. I would tell them to get integrated into in an ever more attractive and welcoming Málaga priority markets. We would Likewise, the Consul of the Order of Malta in Málaga had the Málaga society and register with the also need to apply mecha- the belfry tower of the Church of San Juan rebuilt after it corresponding consulate. nisms to work with a variety collapsed with the Lisbon earthquake. And the English A Gestor Administrativo is a professio- Rafael Pérez Peña (Málaga, 1954), Honorary Consul of Portugal got a plate from the World Jurist Association in recognition of his of actors – both public and Consuls had the Noble Hospital built and the English nal you can only find in Spain. How can in Málaga since 2003, was appointed Dean of the Málaga work at the World Law Congress 2019. private institutions – in the Cemetery developed. a Gestor Administrativo help foreign Consular Corps in February 2019. In this new role, he will carry out How many countries are represented at the Málaga Consular development of new working Eduardo Huelin, Consul of Chile and Ecuador, carried out citizens? many projects and face new challenges, in an effort to strengthen Corps? methods. To achieve this, we the first experiment in working-class housing development Gestores Administrativos do a crucial business diplomacy and promote humanitarian aid in consulates. There are 43 consulates in Málaga Province. need to find the formulas to in Málaga – the Huelin neighbourhood. And the Consuls job. They interact with the Public Ad- Mr Pérez Peña holds a degree in Economics and a PhD in Law, What are Málaga’s strengths when it comes to attracting foreig- define the human, material of Mexico, Italy, France and Honduras put their lives at ministrations to simplify administrative and he is also a statutory auditor. He has been the Andalusian ners? and financial resources for risk during the Spanish Civil War by granting asylum and procedures and cutting out the bureau- representative at the Portuguese Chamber of Commerce in Spain Safety is very important. Then there are the climate, high return on the model to be operative. protection to war victims. cracy. They have helped their clients in and marketing manager at Coca-Cola Spain. For 38 years, he has investment and the kindness of local people. Humanitarian aid is one of Little is known about these endeavours… fundamental ways for many years. Now worked as a freelancer in auditing and consulting services. Mr What initiatives are you planning to carry out as Dean of the the cornerstones of consular Indeed. Today’s Málaga Consular Corps is meant to be a they need to regain their good repu- Pérez Peña is an expert in bankruptcy law and arbitration, and in Consular Corps? activity. Could you describe worthy heir to this humanitarian tradition by offering help tation, and I think they are on the right business restructuring. He has written several papers and received We would like to have our institutional headquarters at the Consu- the work that is being done to those in need. track in this regard. several awards, including the Cross with White Decoration of the lar House in Plaza de la Constitución, to support La Cónsula Cate- in this field? In this regard, mention should be made of the humanita- Police Order of Merit, the Silver Medal for Merit of the Economists’ ring School in remembrance of its consular origin, to make strong The Málaga Consular Corps rian work that is being carried out by Hermanos Obreros Association of and the Order of pro Merito Melitensi claims to Government agencies about consular prerogatives in has always been at the core of de María at Ciudad de los Niños. Faithful as they are to the ‘Málaga, a safe bet’ conferred by the Sovereign Military Order of Malta. Recently, he the social, administrative and formal spheres, and to strengthen humanitarian aid in Málaga. principle of helping the needy, they should be a source of

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A map of non-native population in Málaga CENTRAL AMERICA & EU COUNTRIES NON-EU COUNTRIES AFRICAN COUNTRIES THE CARIBBEAN NORTH AMERICA SOUTH AMERICA ASIA OCEANIA

Germany 9,531 Albania 101 Angola 29 Costa Rica 62 Canada 463 Argentina 6,010 Saudi Arabia 129 Australia 256

Austria 555 Andorra 1 Algeria 706 Cuba 1,438 USA 1,989 Bolivia 1,565 Bangladesh 432 New Zealand 54

Belgium 4,243 Armenia 297 Benín 25 Dominica 8 Mexico 622 Brazil 3,439 China 8,110 Rest of Oceania 1

Bulgaria 3,535 Belarus 402 Burkina Faso 41 El Salvador 127 Chile 755 South Korea 78

Cyprus 10 Bosnia & 51 Cape verde 24 Guatemala 82 Colombia 4,442 Philippines 1,850 STATELESS 45 PERSONS Croatia 111 Herzegovina Cameroon 132 Honduras 587 Ecuador 1,452 India 1,229

Denmark 3,810 Georgia 176 Congo 30 Nicaragua 530 Paraguay 6,511 Indonesia 93

Slovenia 53 Iceland 61 Côte d’Ivoire 133 Panama 52 Peru 565 iran 1,114

Estonia 500 Liechtenstein 4 Egypt 243 Dominican 801 Uruguay 995 Iraq 153

Finland 5,531 Macedonia 14 Ethiopia 26 Republic Venezuela 2,851 Israel 151

France 6,293 Moldavia 436 Gambia 84 Rest of 56 Other South 0 Japan 238 American Greece 160 Norway 2,328 Ghana 792 Central American Jordan 123 countries Hungary 2,511 Russia 6,545 Guinea 133 & Caribbean Kazakhstan 229

Italy 11,089 Serbia & 0 Equatorial Guinea 50 countries Lebanon 169

Latvia 338 Montenegro Guinea-Bissau 15 Nepal 102

Lithuania 687 Serbia 217 Kenya 90 Pakistan 1,134

Luxembourg 91 Switzerland 1,003 Liberia 14 Syria 476

Malta 21 Turkey 177 Mali 87 Thailand 200

Netherlands 6,377 Ukraine 10,950 Morocco 31,351 Vietnam 49

Poland 1,959 Other 12 Mauritania 144 Other Asian 567 countries Portugal 1,766 European Nigeria 2,781

UK 46,563 countries Democratic 7

Czech Republic 360 Republic of

Slovakia 328 Congo

Rumania 11,510 Senegal 1,806

Sweden 5,063 Sierra Leone 25

South Africa 166

Togo 46

Tunisia 82

Rest of African 157 countries

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Another procedure that usually concerns EU citizens who ‘Golden visa’ residence permit have got a residence card in Spain is EU driving licence The so-called ‘golden visa’, Plácido Morales explains, is a renewal or exchange. Gestores Administrativos have broad residence permit for non-EU citizens and their families. It is experience with the Directorate-General for Traffic (DGT) a special permit; it is applied for at the Large Business Unit. and offer their services for easily renewing or exchanging Foreigners who want to come or live or are already living in an EU driving licence, skipping the lines and avoiding unne- Spain are given this special permit as part of a residency-by-in- cessary trips to the DGT office. vestment programme. Applicants should prove they are: In addition, EU-nationals may require assistance from a a) Investors qualified professional to solve the tax issues that arise when • Investment in real estate in Spain worth at least 500,000 they become residents. They must report assets held in euro. other countries (Form 720) and pay income tax (Form 210) • Investment in sovereign bonds, stock of publicly-traded if they own property in Spain. Other services a Gestor Admi- companies, bank deposits, etc. nistrativo offers to EU-nationals in Spain are dealing with • Investment in business projects of public interest. health insurance, applying for pensions from the country b) Entrepreneurs they last worked in and buying a home in Spain (including c) Highly qualified professionals notary public and registry paperwork), among others. d) Researchers Nationals from non-EU/EEA countries e) Corporate employees who are being relocated to Spain A Gestor Administrativo can help nationals of non-EU/ This special residency programme is particularly important in EEA countries with the applicable criteria set forth in the Málaga Province, because the permit is obtained by people Foreigners Act. The most frequent procedures are residence who make significant investments. Its primary advantage is card renewal, application for long-stay residence card, appli- that the holder does not need to stay in Spain for a certain cation for residence card in exceptional circumstances(work, period of time to maintain or renew their residence card. social or family reasons; humanitarian reasons), application Nationals of the United Arab Emirates, Saudi Arabia, Qatar, for EU citizens’ family member card, family reunification, Russia, etc., for instance, who want to buy a villa in Málaga ‘If you come to Málaga, you will fall in EU driving licence renewal or exchange, asylum registration Province, particularly in and the nearby villages, may card renewal, registration card for people in need of interna- be interested in obtaining a ‘golden visa’. tional protection. In accordance with Law 39/2015, there is a love with it’ growing trend to use online procedures, which makes things easier and more comfortable. You do not need to get to the ‘There is a growing trend Plácido Morales Casaus, Gestor Administrativo from , is a specialist Public Administration office, as procedures are followed on in immigration and foreign nationals’ issues, and a member of the Nationalities the MERCURIO online platform, to which Gestores Adminis- to use online procedures’ Committee at the Málaga Professional Association of Gestores Administrativos trativos have priority access.

Málaga, according to Plácido Morales, has become a The most frequent procedure for EU/EEA nationals is to magnet for thousands of people coming from different get the Foreign Citizen Identification Number (NIE), which countries. Many of them are interested in having their first non-nationals need to follow administrative procedures on or second home here, a region boasting a mild climate, business, professional or social matters (buying a home, a excellent food and a host of leisure options – in sum, an car, etc.). NIE is equivalent to NIF for Spanish citizens. unparalleled quality of life. ‘If you come to Málaga, you will Nationals of EU countries other than Spain who are staying fall in love with it.’ longer than three months in Spanish the territory must hold Gestores Administrativos offer a wide array of services in an EU-National Registration Certificate, which they can get this field. They are highly qualified professionals who can in their host country following different procedures. They help non-nationals with all the administrative procedures must register at the Foreign Citizens Central Registry, and the support they, as immigrants, may need. which can be difficult if they do not speak Spanish, because ‘the Public Administrations in Spain do not have qualified EU nationals staff for assisting foreign citizens,’ says Plácido Morales. Citizens of EU member states, nationals of EEA countries Getting an EU-national Registration Certificate is one (Iceland, Liechtenstein and Norway) and nationals of of the procedures for which EU-nationals in Spain often countries other than these do not have identical status. require the support of a Gestor Administrativo.

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Getting Spanish nationality by residence One of the procedures most frequent- ly demanded by foreign citizens is the application for Spanish nationality by residence (they must have lived in Spain for 1, 2, 5 or 10 years). Since the entry into force of Royal Decree 1004/2015, of 6 November, the Spanish Ministry of Justice has offered the chance to apply for the Spanish nationality by residence using an online platform. Moreover, an Agreement for the online application for Spanish nationality by residence by proxy was signed on 14 July 2016 between the Ministry of Justice and the General Council of the Spanish Council of Professional Associations of Gestores Administra- tivos. A future plan was proposed for the creation of an online platform for Gestores Administrativos, where they could file applications for Spanish nationality by residence on behalf of their clients. ‘In 2018, with our firm being one of the pioneers in the development of the online platform in Málaga,’ Morales remarks, ‘we made it available for foreign citizens who wanted to apply for Spanish nationality by residence.’ Filing the application on the online platform for Gestores, our clients get a revision certificate from the Málaga Professional Association of Gestores Administrativos and the Spanish Council of Professional Associations of Gestores Administrativos, certif- ying that ‘the applicant complies with all the requirements stipulated by the of Gestores Administrativos, having General-Directorate of Registries and verified the date of accession to the ‘One of the procedures Notaries Public for getting Spanish cooperation agreement under Annex most frequently nationality by residence.’ II of said agreement. Moreover, the Málaga Professional By submitting the application on the demanded by foreign Association and the Spanish Council platform, the file has a higher proba- citizens is the application state that the Gestor Administrativo bility of approval, for the Association is an active professional belonging to checks that it complies with all the for Spanish nationality the Málaga Professional Association requirements beforehand. by residence’

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‘Málaga has become a reference for entrepreneurs, workers and investors’ Marta Izquierdo, Head of the Labour and Migration Unit of the Representative Office of the Government in Málaga, talks about the lights and shadows of the sector

Marta Izquierdo Escobar holds a Law degree from the flee the country, looking for a better life in Spain and other coun- University of Valladolid. She was an inspector in the Labour tries. As the figures show, a growing number of Europeans are and Social Security department from 2000, when she passed coming to Spain, while the numbers of citizens from non-EU the civil service exams to become a member of the Spanish countries are picking up too for social and political reasons. Agency of Labour and Social Security Inspectors. Marta served What are the most frequent procedures and how many are as an inspector in Girona and Málaga. processed every year? She was the Head of the Labour and Social Security Inspectors The Immigration Office deals with different types of procedures, Team, consisting of a team of deputy inspectors who were in but the most frequent are those followed by families of EU- charge of issuing visas. From 2013 to 2018, she was a member nationals, which account for 5244. They are followed in number of the Disability Assessment Team at the Spanish National by applications to obtain non-lucrative residence cards, either Social Security Agency as a representative of the Labour and for the first time or renewals (3570); long-stay residence cards Social Security Inspectors Office in Málaga. Currently, she is the (3120); student visas (both first-time and renewals, 2985); Head of the Labour and Migration Unit at the Representative exceptional visas for work, social or family reasons (2237); Office of the Government in Málaga, to which the Málaga and family reunifications (both new applications and renewals, Immigration Office also belongs. Besides, she is a professor at 1695), plus a variety of additional procedures. On the whole, the International University of Andalusia (UNIA). there were 23,004 applications in 2018.

‘Málaga has always been a popular destination with international visitors for multiple reasons’

Would you please describe the current situation of What are the light and shadows of administrative procedures? immigration in Málaga? The General Administration of Spain is undergoing a Málaga has always been popular with international visitors for modernisation process whose purpose is to improve the quality multiple reasons. Since it first emerged as a tourist destination, of the services provided, turning them easier through the use of due to its mild climate, in the early nineteenth century, it has new technologies and more transparent for greater efficiency grown to become a reference for entrepreneurs, workers and and efficacy. investors in search for a place to settle, courtesy of its strategic However, like any other modernisation process, this one location and adequate transport connections. entails a temporary adjustment period, which is what we are In 2018, the foreign population hit a record high of 196,434; undergoing now. In addition to the challenge of introducing 171,409 of them were EU nationals. new technologies, there is the shortage of staff that affects the By nationality, Britons make the largest foreign group, with Public Administration at large. This issue is being addressed by 56,651 registered citizens. They are followed by 27,127 Mo- recently offering new career opportunities in the civil service. roccans, 22,945 Romanians, 16,375 Italians, 10,893 Germans, To all this we should add the new migrant flows into our country 8614 French people, 8560 Ukrainians and 8244 Chinese people. by sea last year and earlier this year, and the management of As to citizens from countries outside the EU, Russian nationals the Brexit crisis, currently on hold but soon to get a new push. have increased to 6035; Paraguayans total 4627; immigrants Trying to achieve the right balance between a larger amount from Argentina, 4917; from Colombia, 3200; from the Philippi- of work and an invariable number of civil servants, plus the nes, 1801; from Venezuela, 1546: and from Iran, 1268. In the implementation of new IT tools in such a short time, has been case of Venezuela, political instability decided many people to a real challenge for us at the Immigration Office. But our staff

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The University of Málaga offers training in Foreign Nationals’ Issues Luis Fernando García Blanco,, associate professor of Political Science and Public Administration at the Law School of the University of Málaga (UMA), is co-director of the University Diploma in Foreign Nationals’ Issues and one of the promoters of the programme. He is also the Director of the National Social Security Institute (INSS) in Málaga

The University Diploma in Foreign Nationals’ Issues – a Practical, useful knowledge programme offered by the University of Málaga (UMA) The University Diploma in Foreign Nationals’ Issues is that earns 15 academic credits – came into being in 2017 a practice-oriented course, as most faculty members as a result of my professional activity as an associate (more than 30 professors) work in or with the Public Ad- professor of Political Science and Public Administration at ministration, dealing with the issues that affect foreign the Law School and as Head of the Labour and Migration nationals. This is know-how they are willing to share with Unit at the Representative Office of the Government in the students. Covering a wide range of fields of expertise, Málaga, a position I held for almost 13 years. they come from the Security Forces, the Representative Working in the field of foreign nationals’ issues, I was able Office of the Government and the Immigration Office in to identify professional deficiencies and needs. Also, with Málaga, the National Legal Service, the Labour and Social Rafael Durán, a fellow professor of Political Science and Security Inspectors Team, and other agencies. Public Administration at the Law School and co-director The programme covers all the issues foreign nationals of the UMA Diploma, we came to the conclusion that a must deal with: application for the foreign citizen identi- global approach to migration was much needed, as it fication number (NIE), residence permit, residence for EU was missing from the existing syllabi at the University of citizens, Spanish nationality, health insurance, etc. On the Málaga. issue of health insurance, I, as Director of the National This led us to design a course of studies at UMA offering Social Security Institute in Málaga, had a meeting with the training in all the issues foreign nationals are concerned current president of the Málaga Professional Association with when living in Málaga. of Gestores Administrativos, Daniel Quijada, and other At first, thinking of the professional groups that most members of the Governing Board, where we discussed a assiduously interact with the Public Administrations few relevant matters. and that might be interested in a course of studies for Taking into account the suggestions made by students ‘The programme comprises 150 on-site training hours’ specialisation in foreign nationals’ issues, I contacted who have completed the programme in past editions, we the President of the Málaga Professional Association of removed and added contents in the 2019-2020 syllabus. Gestores Administrativos (at the time, Jorge Álcántara), who celebrated the idea and promoted a cooperation For instance, we added a subject on foreign nationals’ Foreign Nationals’ Issues offers a fine opportunity for agreement between the Association and UMA to this taxes, as suggested by former student María José training in a broad field and finding new career oppor- effect. The agreement was also signed by the Represen- Cobos, a member of the Málaga Professional Asso- tunities. tative Office of the Government in Málaga and the Málaga ciation of Gestores Administrativos. The programme With special thanks to the Málaga Professional Asso- Professional Association of Graduados Sociales. comprises 150 on-site training hours, which ensures ciation of Gestores Administrativos for their support The cooperation agreement led to the 1st University face-to-face interaction between students and and hoping that we can offer new editions of the Diploma in Foreign Nationals’ Issues. For the 3rd course, faculty members. In addition, the classes are held at University Diploma in Foreign Nationals’ Issues at the to unfold during the 2019-2020 academic year, we will weekends, which makes it easier for working profes- University of Málaga, I would like to invite Association also rely on the support of the Málaga Professional Asso- sionals to attend. Finally, the programme is offered at members to enrol. They will be highly satisfied with the ciation of Gestores Administrativos. affordable tuition fees. All in all, the UMA Diploma in training they get.

20 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 21 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE FORM 720 FORM 720

The content of the opinion from the Court residents, since the Spanish Government to harmonise the inheritance and gift tax, ‘Form 720 and non-resident inheritance tax was made public only in December 2018, to claimed that they had no right to benefit even though this is what experts recom- be submitted as evidence to the Audiencia from regional tax reductions, on the basis mend – that there are no big differences violate EU law’ Nacional (Spanish national court). that it went against the principle of free between residents in different Spanish Why was the content of the opinion a movement of capital (Article 63 of the regions, as this could even be unconstitu- Alejandro del Campo, lawyer and tax consultant, considers that the penalties and well-kept secret? Treaty on the Functioning of the European tional. consequences of non-compliance are absolutely disproportionate It is only natural that Spain did not want to Union, TFEU). If some day there is a Government with publish the Court’s opinion, because it is The law was amended on 1 January 2015 a solid majority in Parliament, and with devastating: the EC considers that in three only for EU/EEA nationals, and the Ministry enough regional parliaments that have ‘Both Form 720 and the provisions of the non-resident controversial aspects of Form 720, Spain of Finance had to refund the money paid in similar interests, I am sure the regional inheritance tax deliberately violate EU law,’ says Alejandro violates its obligations under a number of excess in previous years. funding system will be revised and, most del Campo emphatically about these taxation issues articles of EU treaties and agreements. The legislature and the Ministry of Finance probably, the inheritance and gift tax will be that affect millions of people and were brought to the The fact that the opinion was made public continued to apply penalties to non-EU/EEA modified so that it will be the same in all European courts. might decide the EC to bring the case nationals, but the Supreme Court rejected Spanish regions. Del Campo is a lawyer and tax consultant. He holds before the EU Court of Justice and now such discrimination in three judgments The resulting harmonised tax types and a master’s degree in business legal consultancy from that taxpayers can use it as evidence of February and March 2018, considering benefits will certainly be applied to the in- IE Business School. In 1991, he founded the law before the Spanish courts, they will that the principle of free movement of herited assets and gifts of non-residents firm specialising in business consultancy DMS CEB probably hear more claims and appeals. capital also applies to non-EU countries. too – both EU and non-EU nationals. CONSULTING. He is a member of the Spanish Association Moreover, some court might bring the The National Office of Tax Administration Why should a foreign national hire the of Tax Consultants (AEDAF), a Gestor Administrativo, a Form 720 case before the EU Court of (which has jurisdiction over the inheritance services of a Gestor Administrativo? real-estate agent, and a tax consultant at the Association Justice for a preliminary ruling procedure. and gift tax for non-residents) and the After graduating from Law School, I com- of Notaries Public of the Balearic Islands. During his Form 720’s days are numbered. Directorate-General for Taxation (Review pleted the course to become a Gestor visit to Málaga Professional Association of Gestores Could you please talk about the V3151-18, of 11 December 2018) have Administrativo. I had always admired Ges- Administrativos, he talked about the key past and future inheritance and gift tax for non-residents recognised the Supreme Court case tores Administrativos and I wanted to work changes in his field of expertise. in Spain? law and now accept self-assessment as one. The inheritance and gift tax was very unfair tax returns from non-EU nationals being As a lawyer, I have been working with Ges- What will happen with Form 720? to the Court of Justice, a Spanish returns, especially because since for many years. When the recipient of an sent to the National Tax Agency after the tores Administrativos for 30 years, so I Form 720 is aimed at preventing tax fraud. It is a tool the court will certainly do so for a 2017 Spain has participated in the inheritance or gift from a relative was a application of the regulations in force in am a witness to their commitment, quali- legislature brought before the public prosecutor’s office in preliminary ruling procedure. automatic exchange and trans- non-resident in Spain, they had to pay up the corresponding region. Also, those fications and effectiveness, particularly on late 2012. But it is also a weapon of mass destruction, as What will be the consequences mission of tax information with to 34 per cent, whereas some Spanish taxpayers who overpaid their taxes under issues that concern foreign nationals. it imposes penalties and has consequences that are ab- if the European Court of Justice more than 100 countries. This regions had mechanisms in place that Spanish regulations are beginning to get Actually, if I have never worked as a Gestor solutely disproportionate. It can prevent serious fraud but rules against Spain? means Spain has more (and more drastically reduced the effective tax to be their money back. Administrativo, it is because I have always at the same time it may affect small taxpayers who have If the Court finds that Spain has accurate) information on residents paid. Will the day come when the inheritance wanted to confront the Tax Agency in simply forgotten to submit their tax return forms (parti- infringed EU law, the Ministry of in the country with assets abroad. In its judgement of 3 September 2014, the and gift tax is the same across Spain and defence of taxpayers, going to court whe- cularly, foreign nationals who live in Spain), as it applies Finance will have to declare null Case-by-case assessment is the European Court of Justice ruled against for non-residents as well? never necessary. And for this you need to to any person who has more than 50,000 euro in bank and void the penalties imposed for best method to decide the best Spain for discrimination against non- It is quite complex for political reasons be a lawyer. accounts, bonds or real estate. non-compliance with Form 720 that way to comply with Spanish tax What has been done so far to put an end to this regulation? are being contested, and many tax- regulations, not only as far as In February 2013, our law firm, DMS CONSULTING, filed payers will have the right to ask for Form 720 is concerned but also a formal complaint with the European Commission. refund of tax; for instance, taxpa- to minimise risks and potential In November 2015, the EC opened an infringement yers who paid income tax on assets penalties arising from filing income procedure against Spain for failing to implement EU law. referred to in domestic taxation tax, inheritance tax or property tax In February 2017, the EC gave Spain notification of a regulations to avoid being charged returns, among others. Taxpayers reasoned opinion demanding that the relevant regulations with a penalty amounting to 150- should bear in mind that the should be amended within two months. Spain, however, per-cent of the liability for that tax, ‘weapon’ is still in the hands of the did not accept the opinion, so most probably the CE will even invoking pecuniary responsibi- Spanish Revenue Department, but bring the case to the Luxembourg-based European Court lity of the legislating State. the EC is also ‘pointing’ a different of Justice. I am quite sure the Court will eventually, in What should taxpayers with gun at Spain – the European Court two years’ time or so, consider that the regulations are overseas assets do? of Justice in breach of EU law. In case the EC does not refer Spain I believe they should abide by What are the implications of the the law, completing pending tax EC reasoned opinion?

22 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 23 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE HOMESTAY ACCOMMODATION HOMESTAY ACCOMMODATION

let alone prohibitions, are out of the question. No-one would dare take ‘Homestay accommodation can steps in this direction. In the world we live in, free market is protected by the be an enriching experience for Spanish Constitution and European law. Homestay accommodation is, both tourists and the city’ without a doubt, a relevant source of income in a city where tourism Rafael Salas Gallego, Head of the Tourist Service Unit of the Representative is a major driving force in the local Office of the Andalusian Government, talks about this new form of economy. How can we make sure it accommodation, which is on the rise in Málaga has a positive income? In my opinion, homestay accommodation is a positive rather Málaga is one of the city travel not need to do anything else; just shared responsibility for home than a negative development. Today destinations with the sharpest include the information requested. owner and home manager. we can offer more than 100,000 growth in the number of tourists Your home will then be registered This started out as a collabora- tourist beds under this form of choosing homestay accommoda- for homestay accommodation. tive economy, offering property accommodation, which add to tion. What are the challenges of Homestay accommodation has owners the chance to earn extra another 100,000 in hotels. this sector? stirred debate between residents money. But it soon escalated into Occupancy rates have not gone First of all, we should make a diffe- and tourists. How do you deal a high-end economic activity. To- down in hotels, which means the rence between holiday apartments with this? day, there are more homes availa- number of tourists staying in hotels and homestay accommodation. We have no jurisdiction over this. ble for homestay accommodation has not decreased and new tourists The former are tourist infrastruc- We are talking about homes here, than hotels and people are buying are coming who prefer homestay ture, while the latter are not. This and what happens in a home is homes for this purpose only. accommodation. So far, then, the is a major difference. The pros- the responsibility of the owner So now, it is a business sector impact has been positive. Of course, pects are similar to those in pre- – or, in any case, of the local au- in its own right. We want some the sector has to comply with strict vious years. The number of homes thorities or local police. Tourism things to change. For instance, ac- legal standards, just like the traditional available for homestay accommo- regulations have nothing to do cording to the law, today the res- forms of accommodation have done. dation is growing by about 1000 with the noise and nuisance for ponsibility for the home falls with If hotels and holiday apartments a month. At present, there are neighbours. It could be inconve- the owner. We want the respon- have to meet certain labour, tax, 29,900 registered homes in Mála- nient, granted. Quite inconvenient, sibility to be shared by the owner accounting and safety standards, ga Province, and we expect to have in fact. But there is nothing we can and the manager. Moreover, some then the homes registered for tourist some 40,000 next year. do about it. of the owners live abroad, so if accommodation should meet the What are the administrative pro- What is the sector’s legal status there is a water leak or anything same standards. This is a reasonable cedures to register a home for with regard to EU regulations? comes up, action has to be taken claim from traditional tourist homestay accommodation? We must abide by the Andalusian against the owner. This has to infrastructure; we have to respond to The procedures are very simple. regulations, which govern the change, and other adjustments it. However, I do not think this means You must go to the website of sector in all of Andalusia. The have to be made in order to bring that homestay accommodation is the Council of Tourism, homestay Spanish regulations are similar. the law closer to the realities it is something negative. In my opinion, accommodation tab. Here you In major cities, however, local meant to regulate. it can be an enriching experience for will find everything you need to authorities are taking measures In this sense, is it possible – or everyone: for tourists – who have know about regulations, facili- to control the nasty effects of even wise – to impose restric- more options available – and for ties, services, etc. There is also homestay accommodation, like tions on the sector? cities – which attract larger numbers a link to make an affidavit online. the noise or nuisance affecting Ours is a free market economy: of visitors. There is a downside to After making your affidavit, you neighbours. introducing restrictions is everything, of course. In this case, it can either submit it online with an Will there be changes in the le- complicated. We could introduce has to do with noise – undesirable e-certificate, or come to the Tourist gislation in the near future? requirements and controls, so that collateral damage that must be Service Unit and hand it in here. If There is a willingness to change failure to meet the requirements redressed by Public Administrations your affidavit is correct, you will some things, as in the issue of leads to sanctions. But restrictions, working together.

24 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 25 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE DGT DGT

Road safety tips for foreign nationals in Spain road users, including foreign users in Spain, should be Wearing a helmet is compulsory for cyclists under 16 informed of traffic rules and regulations to help reduce in city streets, and for cyclists of all ages on inter-city the number of road traffic accidents and casualties. roads. Trinidad Hernández Below you will find useful tips for the different types -Obey the general road rules, the same as all other Méndez, Head of the of road users. motorists. Málaga Province Traffic -Do not use your mobile phone or wear earphones Department, gives road ‘As the saying goes, while riding. safety tips to the foreign -Display a light at night. population. Read this prevention is better article carefully to get than cure’ CHILDREN acquainted with road -Children less than 135 cm in height must be properly safety and vehicle rules restrained in the rear seat, using a restraint system in Spain PEDESTRIANS that is appropriate to the child’s height and weight. -Cross the street at pedestrian crossings or corners -Children aged 7 or under can be carried on a bike by and wait for the lights. If there are no zebra crossings an adult rider using an approved child seat. It is an obvious fact that Málaga or traffic lights, cross at areas with high visibility. Stop -Children under 12 cannot travel on mopeds or Province has a large number of foreign and look carefully left, then right, before crossing. motorbikes. Exceptionally, children over 7 can be road users all year round. This decided -Pay attention to your surroundings. Avoid distractions carried if the rider is the child’s parent or guardian, or us at the Málaga Province Road by not using your mobile phone while walking, an adult holding authorisation. Children must wear an Safety Subcommittee to establish a especially while crossing the street. According to a approved helmet and have their feet on the footrests working group of experts on drivers, report by Fundación Mapfre, 98 per cent of accidents at all times. passengers and pedestrians coming caused by pedestrians have to do with mobile phone -For children safety, call a taxi that carries a child seat. from other countries. Our working use. group has held meetings with the -Using the mobile phone to send messages increases ALCOHOL & OTHER INTOXICATING SUBSTANCES tourism authorities of the main towns by a factor of 23 the risk of road accidents. -Drunk driving is illegal. No-one drives as well after and cities in Málaga Province, as well -Mobile phone use leads to three types of mistakes: drinking alcohol. The only safe blood alcohol content as with the local police. Also, for the visual distraction (reading the screen), cognitive is 0.0 g/L. And bear in mind that using alcohol or drugs first time, we have got cooperation distraction (thinking through what you want to text) also affects pedestrians. from the two car rentals based in the and no free hands left (pressing keys and buttons). province. Experience has shown us that CAR DRIVERS ‘Using the mobile tourists normally get around in -Always wear your seatbelt. It is mandatory and phone to send Málaga, and this increases the risk reduces your chance of death by 30 to 60 per cent. messages increases by of road accidents. Every year, there -Stick to the speed limit. A car crash at 50km/h has the are numerous automobile crashes same effects as falling from the third floor. a factor of 23 the risk in our roads and streets, many of -Enable the ‘car mode’ in your mobile phone. Safety of road accidents’ them involving drivers, passengers, comes first: nothing is more important than protecting pedestrians or cyclists from other your life. countries. -Keep a safe following distance from other vehicles. We do not want tourism, which is a -On long trips, stop every two hours to avoid driver fa- major driving force in the economy tigue. Stay hydrated on the road. of Málaga Province, to be associated with tragedy, often ending in hospital, CYCLISTS jail or –even worse – in the cemetery. -Make yourself visible, wear reflective gear. Being seen We believe, as the saying goes, that is as important as seeing. prevention is better than cure. All -Wear a helmet; it is a powerful protective device.

26 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 27 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE DIRECTORY DIRECTORY

Mª del Carmen Gálvez Rojas María José Cabello González Ángela Barrera Pérez Rosa María Molina Díaz Juan Antonio Quintana Urdiales José Antonio Ruiz Abad C/ Carreteros, Nº9 C/ Cristo, Nº5. C/ Real Nº91, Edificio El Paseíllo 1ºD. Avd. Andalucía, Nº42. C/ Duquesa de Parcent, Nº1, 1ºC. C/ Utrera, Nº2, 1º F. . Málaga. Vélez-Málaga. Málaga. . Málaga. Málaga. Málaga. Vélez-Málaga. Málaga. Tlf. (+34) 952 842 087 Tlf. (+34) 952 506 777 Tlf. (+34) 952 794 769 Tlf. (+34) 952 613 340 Tlf. (+34) 952 214 210 Tlf. (+34) 952 503 693 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Miguel Ángel Colorado Porras Antonio Pascual Navas María Angustias Llorca Sánchez Patricia Pérez Mancho Jesús Alba Pérez Ricardo Bocanegra Sánchez C/ Manuel García, Edif. Las Margaritas, local 1. Avda. Ramón y Cajal, Nº17, 1º - Izq. C/ Maharbal, Nº4. C/ Carmen Abela, Nº5. C/ Antonio Jiménez Ruiz, Nº13, 2º Izq.- B. C/ Ricardo Soriano, Nº65, 2º. . Málaga. Marbella, Málaga. Marbella, Málaga. . Málaga. Málaga. Marbella. Málaga. Tlf. (+34) 952 451 594 Tlf. (+34) 952 773 631 Tlf. (+34) 952 828 293 Tlf. (+34) 952 875 515 Tlf. (+34) 952 025 099 Tlf. (+34) 952 775 812 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Francisco José Bravo Villalba Miguel Moreno Rivera José Miguel Acacio Jodar Abel Talavera Gabaldón Miguel Osuna Gómez José Antonio García Pérez C/ Conde de San Isidro, Nº23, 1º. Avd. de Andalucía, Nº15. C/ Marqués de Larios, Nº5, 4º 3. Urb. Costa del Oro. Edif. Comercial 1ª Planta. C/ Ricardo Soriano Nº1, 3ºA. C/ Margaritas, Nº1, 1ºE. Fuengirola. Málaga. Málaga. Málaga. El Morche. Málaga. Marbella. Málaga. Costa. Málaga. Tlf. (+34) 952 473 062 Tlf. (+34) 952 328 962 Tlf. (+34) 952 216 622 Tlf. (+34) 952 532 770 Tlf. (+34) 952 829 534 Tlf. (+34) 952 199 009 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Jorge Alcántara Gallego Juan Bosco Rivera Guzmán Salvador Martín Rosales José Luis López Peláez Pedro Lucena Lucena Cristóbal González Luna C/ Condes de San Isidro, Nº16, 1º. C/ San Andrés, Nº1. Local. C/ Jaén, Nº14. Plaza Aviación Española, Nº1. C/ Ángel Gavinet, Nº2, 4ºD. C/ José Martín Ruiz, Nº26. Fuengirola. Málaga. Málaga. Ronda. Málaga. Melilla. Málaga. Estación de . Málaga. 952 341 393 952 872 912 Tlf. (+34) 952 475 886 Tlf. (+34) Tlf. (+34) Tlf. (+34) 952 683 557 Tlf. (+34) 952 452 600 Tlf. (+34) 952 424 111 [email protected] [email protected] E. [email protected] E. E. E. [email protected] E. [email protected] E. [email protected]

Ricardo Gallardo Navarrete José Manuel López Navas Moustafa Abou El Ela Sherif Marcial Carrasco Blázquez Sonia Garrido Assens Antonio Francisco Barea González C/ Alameda de Colón, Nº30, 1º. C/ La Concha, Edif. Goya, Nº5, Ofic. 3. C/ Ros Alférez, Nº4, Bajo C. C/ Gabriela Mistral, Nº10, 6ºD. C/ Alcazaba, 14. C/ Cuarteles Nº40, entreplanta 1. Málaga. San Pedro de Alcántara. Málaga. Torre del Mar. Málaga. Málaga. Torre del Mar. Málaga. Málaga. Tlf. (+34) 952 060 425 952 542 504 Tlf. (+34) 952 780 852 Tlf. (+34) Tlf. (+34) 952 171 542 E. [email protected] Tlf. (+34) 952 040 683 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] Mª del Carmen Cabello González Joaquín Rodríguez Muñoz Virginia Martín Lara Encarnación María Morales Ruiz Delia Manuela Cañizares María Ángeles Campos López Avd. Andalucía, Nº127 - Bajo. C/ Leopoldo Werner, Nº13. C/ Marqués del Duero, Nº39. C/ Cipriano Maldonado, Nº11, 1ºF. Biedermann C/ Rodríguez Acosta, Bloque San Andrés, Torre del Mar. Málaga. Málaga. San Pedro de Alcántara. Málaga. Torre del Mar. Málaga. C/ Notario Luis Oliver, Nº6, 5ºE. Nº 2 - bajo. Tlf. (+34) 952 540 903 Tlf. (+34) 952 267 150 Tlf. (+34) 952 789 026 Tlf. (+34) 952 542 366 Marbella. Málaga. Torre del Mar. Málaga. [email protected] E. [email protected] E. [email protected] E. E. [email protected] Tlf. (+34) 952 857 220 Tlf. (+34) 952 540 644 E. [email protected] E. [email protected] Joaquín Villegas Díaz José Carlos Alfonso Martín Mario Bravo Ramos Miguel Ángel Guerrero Esteban Catalina Rosales González Rafael Cuenca Ortega Plaza de las Flores, Nº7, 1º. C/ Álamos, Nº42, 1º. C/ Esperanto, Nº11 – Bajo. C/ Del Mar Nº62 Ed.Guerrero-Esteban 1º. C/ Núñez de Balboa Nº8, 2ºC. Avd. Ciudad de Melilla Conjunto Málaga. Málaga. Málaga. Torre del Mar. Málaga. Fuengirola. Málaga. Plaza Mayor Local 1-3. Tlf. (+34) 952 214 679 Tlf. (+34) 952 217 895 Tlf. (+34) 952 610 030 Tlf. (+34) 952 545 038 Tlf. 952 588 190 Arroyo de la Miel. Málaga. E. [email protected] E. josecarlos @gespana.com E. [email protected] E. [email protected] E. [email protected] Tlf. (+34) 952 565 469 E. [email protected] Dolores Cotos Guerrero Mª del Carmen Doncel Jiménez Juan Antonio Lamas Blanca Mª del Carmen Domínguez Sebastián Jesús Muñoz Doblas Montserrat Jiménez Granda C/ Juan Macías, centro profesional C/ Jovellanos, Nº6, 1ºG. Avd. de la Aurora, Nº15, 2ºE - 2. Negrillo C/ Archanda, Nº1. Avd. Constitución Nº6. Edif. Salca, Ofi. 57. Levante, oficina Nº7. Málaga. Málaga. C/ Camino Viejo de Vélez, Nº1, Edif. Málaga. Arroyo de la Miel. Málaga. San Pedro de Alcántara. Málaga. Tlf. (+34) 952 210 602 Tlf. (+34) 952 369 181 Bellavista 1ºF. Rincón de la Victoria. Tlf. (+34) 952 301 834 Tlf. (+34) 952 442 268 Tlf. (+34) 952 782 295 E. [email protected] E. [email protected] Málaga. E. [email protected] E. [email protected] E. [email protected] Tlf. (+34) 952 403 939 E. [email protected] Rafaela Jiménez Molina Agustín del Castillo García Jaime Santiago Bigas Arbiol María José Segovia Carrillo José Antonio Martín Alfonso Jesús Juan Morales Casaus C/ Capitán, Nº3, 1ºB. C/ Pasaje Noblejas Nº6, 1ºA Dch. C/ Alameda de Colón Nº9. 3º, 1. C/ Galveston Nº11 local 3-A. C/ Jaén Nº9, Edif. Galia Center. Local Nº11, C/ Hermanos Pinzón Nº4, 1ºE Ofi 1-2. Málaga. Málaga. Málaga. Marbella. Málaga. Málaga. Fuengirola. Málaga. Tlf. (+34) 952 608 455 Tlf. (+34) 952 331 581 Tlf. (+34) 952 602 222 Tlf. (+34) 952 901 288 Tlf. (+34) 952 176 060 Tlf. (+34) 952 586 850 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] José Manuel Casero Ruiz Lucía Fernández Martín Miguel Ángel Cobos Berenguer Antonio Huertas Segador Miguel Ángel Montesinos Ruiz Hilario Bravo Fernández C/ Alameda Colón Nº17. Esc. Dcha. 1ª. C/ Ntro. Padre Jesús Cautivo, Nº28. C/ Jesús Santos Rein, edf. Ofisol, 4º A. Avd. Europa Nº93. Camino de Coín, Nº29, 1ºA. C/ , Nº43. Málaga. Fuengirola. Málaga. Fuengirola. Málaga. Málaga. Fuengirola. Málaga. Málaga. Tlf. (+34) 952 227 994 Tlf. (+34) 952 462 420 Tlf. (+34) 952 584 140 Tlf. (+34) 952 366 060 Tlf. (+34) 952 667 254 Tlf. (+34) 952 355 993 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Miguel Ángel Hdez. González José Manuel Bustillo Sánchez María Dolores Burgos Moreno Daniel Quijada Rodríguez Eusebio Pastrana Casado María Teresa Segura Chacón C/ General Pareja, Nº4. C/ Cuarteles, Nº23 – Bajo. C/ Romero pozo, Nº11 - Bajo. C/ Júcar Nº3, Bajo. C/ Médico Luis Naranjo, Nº9, 2ºB. C/ Almedina Nº9 Edif. El Molino 4ºA Melilla. Málaga. Vélez-Málaga. Málaga. Rincón de la Victoria. Málaga. . Málaga. . Málaga. Tlf. (+34) 952 681 839 Tlf. (+34) 952 040 345 Tlf. (+34) 952 558 049 Tlf. (+34) 952 358 220 Tlf. (+34) 952 713 609 Tlf. (+34) 952 535 444 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

28 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 29 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE DIRECTORY DIRECTORY

Cristóbal Garre Murcia Patricia Fernández Rojas Raquel Rodríguez Reina Manuel Lanza Rodríguez Rafaela Méndez Villalobos Marta Ferrer Señorans C/ Marqués del Duero, Nº67, 1ºB. C/ Alcalde José Herrera, Nº13. C/ Maestranza, Nº27, 1ºB. C/ Nuestra Sra. de Gracia Nº4, 1º3. C/ Duquesa de Parcent, Nº10 - 1ºE. Plaza Uncibay, Nº8, 1º3. San Pedro de Alcántara. Málaga. Edificio Alcaucín 1ºD. Málaga. Marbella. Málaga. Málaga. Málaga. Tlf. (+34) 952 788 280 Vélez-Málaga. Málaga. Tlf. (+34) 952 122 325 Tlf. (+34) 952 775 206. Tlf. (+34) 952 222 768 Tlf. (+34) 952 215 502 E. [email protected] Tlf. (+34) 952 500 820 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] Marta Fernández Rodríguez Eduardo Rafael Fdez. Heredia Victoriano Navarro Luengo Ángel Fernando Avellaneda Juan Carlos Moreno Fortes Óscar Galán Siles Avd. De la Florida Conj. Residencial C/ Alameda Principal Nº11, 6º1. C/ Granada Nº9 bajo. García C/ Alcalde M. Reyna Nº9. C/ Decano Juan José Delicado Nº 10, 1ºC. Virgen de Navahonda Nº8. Málaga. Estepona. Málaga. Plaza Velázquez, Nº4. Vélez-Málaga. Málaga. Málaga. Marbella. Málaga. Tlf. (+34) 952 609 931 Tlf. (+34) 952 802 986 Melilla. Tlf. (+34) 952 507 660 Tlf. (+34) 687 851 481 Tlf. (+34) 952 764 950 E. [email protected] E. [email protected] Tlf. (+34) 952 696 007 E. [email protected] E. [email protected] E. [email protected] E. [email protected] Nadia Arrimach Mohamed Rafael Luque Jaime M. Ángel López de la Cova Caliz Juan Carlos López Vella Elena Asensio Aguilera José García Durán C/ General Polavieja, Nº34. C/ Cuarteles Nº40, 1º, Oficina 2. C/ Hilera Nº5, 4ºJ. Avda. de la Constitución, Centro Plaza de Babel, Nº2 C/ Manuel Rodríguez, Nº21. Melilla. Málaga. Málaga. Comercial San Juan, local Nº32. Málaga. Málaga. Tlf. (+34) 952 695 648 Tlf. (+34) 952 044 t973 Tlf. (+34) 952 309 565 Arroyo de la Miel. Málaga. Tlf. (+34) 952 349 923 Tlf. (+34) 951 190 911 E. [email protected] E. [email protected] E. [email protected] Tlf. (+34) 952 565469 E. [email protected] E. (+34) [email protected] E. [email protected] José Damián Aguilar Toro Yolanda Martínez Parra Rosa María Rosales Villalba M. Ángel Fernández Chamizo José Luis del Valle Sepúlveda Elena Cabello Gómez C/ Sun Hill Nº33. C/ Infante Nº1. C/ Marbella, Nº53. C/ Tenerife 1, Esquina C/ Lanzarote. C/ Huerta Nueva (Urb. Hábitat de Estepona) Centro comercial Guadalmina IV, Estepona. Málaga. Ronda. Málaga. Fuengirola. Málaga. Benalmadena, Málaga. Nº27, 3ºA. Local Nº68. Tlf. (+34) 952 883 209 Tlf. (+34) 952 879 234 Tlf. (+34) 952 478 758 E. [email protected] Estepona. Málaga. San Pedro de Alcántara. Málaga. E. [email protected] E. [email protected] E. [email protected] Tlf. (+34) 952 792 677 Tlf. (+34) 952 888 202 E. [email protected] E. [email protected] Sergio Álvarez Rodríguez Francisco Asis Artacho Martínez María José Cobos Mayorga Juan Miguel Peña Clavijo Lourdes Molina Díaz Francisco Jesús Morillo Ruiz C/ Ucibay Nº8, 3º8. C/ Molina Lario 13, 4ºF. C/ Almansa Nº14 Esc. B, 1ºD. Avd. Juan XXIII, Nº33 – 1º. Avd. Andalucía, Nº42 - bajo. Plaza de España, Nº5. Málaga. Málaga. Málaga. Málaga. Málaga. . Málaga. Tlf. (+34) 952 226 522 Tlf. (+34)673 408 607 Tlf. (+34) 952 446 931 Tlf. (+34) 952 041 822 Tlf. (+34) 952 613 340 Tlf. (+34) 952 726 051 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Francisco Borja Martín Aranda José Ignacio Jiménez Jiménez Dolores Santisteban Fernández Juan Miguel Chica Pinazo María Victoria López Ramírez Margarita Burrezo Márquez C/ Capuchinos, Nº 1. C/ Linaje Nº3, Edificio 5, 2ª2 C/ Torres Quevedo Nº18 bajo. C/ Tomás de Heredia Nº7, entreplanta. Avd. Andalucía, Nº10 A. C/ Danza invisible, Nº2, 2ºD. Málaga. Málaga. Málaga. Málaga. Frigiliana. Málaga. . Málaga. Tlf. (+34) 952 256 607 Tlf. (+34) 952 606 163 Tlf. (+34) 952 105 668 Tlf. (+34) 952 212 101 Tlf. (+34) 952 534 400 Tlf. (+34) 952 385 589 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Natalia Molina Hidalgo Eugenio Llanos García Fozi Alkanafani Alchaarani Antonio Lucena Lucena Salvador Sánchez Ruiz Ernesto José Soriano Cañero Avd. Andalucía Nº42. C/ Salvador Postigo Nº4, bajo. C/ Ricardo Soriano, Nº4, 2ºH. C/ Vicario, Nº16, 1º. C/ Molino, Nº6, bajo. C/ Alameda, Nº17, bajo. Málaga. Fuengirola. Málaga. Marbella. Málaga. Coín. Málaga. Ronda. Málaga. Antequera. Málaga. 952 842 791 Tlf. (+34) 952 613 340 Tlf. (+34) 952 198 532 Tlf. (+34) 952 827 893 Tlf. (+34) 952 452 600 Tlf. (+34) 952 871 897 Tlf. (+34) [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E.

Raúl Martín-Camuñas Martín José Alberto Molina Díaz Francisco Moreno Bravo Gabriel Recio Madrona Karima Mohand Mohand Jose Antonio Rodríguez Baena C/ Martínez Maldonado Nº38, 1ºD. Avd. Andalucía Nº42. Avd. Parménides Nº12, Local 17. Avd. Nº1. Edificio Manilva 1 F C/ García Cabrelles, Nº50. Avd. Ingeniero José María Garnica Nº11, 5ºD. Málaga. Málaga Málaga. Manilva. Málaga. Melilla. Málaga. Tlf. (+34) 952 070 732 Tlf. (+34) 952 613 340 Tlf. (+34) 951 023 608 Tlf. (+34) 952 892 097 Tlf. (+34) 952 680 564 Tlf. (+34) 952 360 877 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Jesús Gutiérrez Téllez José Boldoba Sanz Regina María López Castilla Rafael Alejandro Rubio Pérez Salvador Peña Jiménez Inmaculada Heredia Melero C/ Maestro Guerrero, Nº9. Urb. Marbesa, C/ Galicia 324D. Avd. San Sebastián Nº6, 1ºB. C/ Bodegueros Nº43, Edif. CBC Oficina Bajo Nº2. C/ Morales, Nº92 - Local 1º Izquierda. Avenida Antonio Belón, Nº3, 1ºC. Málaga. Marbella Del Este. Málaga. Málaga. Málaga. Coín. Málaga. Marbella. Málaga. 951 705 729 951 204 100 952 935 799 Tlf. (+34) 952 366 245 Tlf. (+34) 952 831 574 Tlf. (+34) 952 102 646 Tlf. (+34) Tlf. (+34) Tlf. (+34) [email protected] [email protected] [email protected] E. [email protected] E. [email protected] E. [email protected] E. E. E. Gloria Martín Vega José Enrique Barcala Vázquez Pilar María González Vidal Francisca Cervantes Márquez R.Jesús Ponce de León Zambrana Santiago Bello Amaya Dominion Park 1ª fase 4 Apto.105. Glorieta Sta. Bárbara Nº5, 1º. Ofi Nº1. C/ Feria de Abril Nº1, Local 12. C/ Enrique de Egas, Nº20. C/ Martínez Campos, Nº12 - 1ºD. Pasaje Alonso de Mudarra Nº3, Rincón de la Victoria. Málaga. Málaga. Fuengirola. Málaga. Málaga. Málaga. Local Bajo. 679 187 806 952 067 620 Tlf. (+34) 952 467 000 Tlf. (+34) 951 137 686 Tlf. (+34) 952 221 140 Torremolinos. Málaga. Tlf. (+34) Tlf. (+34) E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] Tlf. (+34) 952 370 727 E. [email protected] Mª. Concepción Aguado Martín Juan Miguel Rosado Alba Cristina Moreno Quijada Salvador Muñoz Díaz Isabel González Ortega Irene Jiménez Navas Avd. Benalmádena 30, Local 2D. Plaza 5. 1ªPlanta, Oficina 3. C/ Alameda Principal Nº20, 2ºD. C/ Cuarteles, Nº40, Ent 1ª. Plaza De las cofradías, Edif. Mercanerja C/ Las Tiendas Nº9. Torremolinos. Málaga. Torremolinos. Málaga. Málaga. Málaga. local Nº17. Ronda. Málaga. Tlf. (+34) 952 158 567 Tlf. (+34) 951 253 552 Tlf. (+34) 952 178 095 Tlf. (+34) 952 040 683 Nerja. Málaga. Tlf. (+34) 952 875 044 E. [email protected] E. [email protected] E. [email protected] E. [email protected] Tlf. (+34) 952 969 068 E. gestoria@gestoriajimenez@com E. [email protected] 30 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA 31 COLEGIO OFICIAL DE GESTORES ADMINISTRATIVOS DE MÁLAGA gA MAGAZINE gA MAGAZINE DIRECTORY DIRECTORYÍNDICE

Marina Isabel Alfonso Glez. Carlos Játiva Sánchez Francisco López González María Rosa Benítez Aguilera Cristina Alfonso Jiménez Elisa Navas Herrera C/ Álamos, Nº42. C/ Salitre Nº11. Planta 2ª, puerta 2. Rafael Alberti, Edif. El cine, oficina 10-B. C/ Sevilla 102 C/ Álamos Nº42, 1ª. C/ Victoria Nº75, 1ºA. Málaga. Málaga. San Pedro de Alcántara. Málaga. Ronda, Málaga Málaga. Málaga. Tlf. (+34) 952 217 895 Tlf. (+34) 652 067 189 Tlf. (+34) 952 783 182 Tlf. (+34) 952 877 780 Tlf. (+34) 952 217 895 Tlf. (+34) 952 260 573 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] Fco. Javier Gamboa de la Rubia Pedro Jesús Gallardo Mora Víctor Manuel Linero Vázquez Javier Guerrero Girón Ernesto García Navarro Nieves Carmona González C/ Jesús Santos Rein Nº21. C/ Real Nº122 - Bajo. C/ Los Emigrantes, Nº4. Plaza de la Villa. Edif. Alfares Nº2, 3ºC. C/ Jacinto Benavente Nº33, 1ºE C/ Pintada Nº35. 2ª Planta. Fuengirola. Málaga. Campillos. Málaga. . Málaga. Coín. Málaga. Marbella. Málaga. Nerja. Málaga. E. [email protected] Tlf. (+34) 952 726 011 Tlf (+34) 952 163 028 Tlf. (+34) 952 451 062 Tlf. (+34) 952 766 005 Tlf. (+34) 951 212 320 E. [email protected] E. [email protected] E. [email protected] E. [email protected] Ana María Caro García Sara Martín Ortigosa Liasin Chilah Abdeselam Francisco José Mozos Blanco Javier Galán del Pozo María José Gutiérrez García Avd. Carlos Haya Nº42-44, Edificio Izq. 2ºC. C/ Alameda de Andalucía Nº17, 1ºD. C/ Poeta Salvador Rueda, Nº 9. C/ Antonio Machado Nº21, Local 3. C/ Paseo del Colorado, Nº25. Avd. Andalucía Nº52, Local 6, Málaga. Antequera. Málaga. Melilla. Planta Baja. Torremolinos. Málaga. Estepona. Málaga. Tlf. (+34) 952 398 896 Tlf. 952 702 645 Tlf. (+34) 628 224 030 Benalmádena Costa. Málaga. Tlf. (+34) 951 550 007 Tlf. (+34) 952 807 249 E. [email protected] E. [email protected] Tlf. (+34) 952 567 073 E. [email protected] E. [email protected]

Zulay Chiquinquira Cáceres M. Ángel Camacho Glez.-Mellado José Luis Leal Vilches Francisco Frías González Juan Carlos Moreno Moraleda Jerusa Mascuñan Sánchez Jacinto Benavente Nº7, 1ºB. Avd. Manantiales, Nº24. Local Nº11-A. Avd. Ricardo Soriano Nº20, 4ºA. C/ Coronel Ripollet, Edif. Santos Rein C/ Teseo nº 2 portal 5 2º - 16. Isabel Majona, Nº12. Marbella. Málaga Torremolinos. Málaga. Marbella. Málaga. Nº6, 1ºD. Málaga. Torremolinos. Málaga. Tlf. (+34) 952 775 426 Tlf. (+34) 952 422 286 Tlf. (+34) 625 478 123 Fuengirola. Málaga. Tlf. (+34) 635 487 870 Tlf. (+34) 951 337 830 E. [email protected] Tlf. (+34) 951 536 175 E. [email protected] E. [email protected] José Manuel Sarmiento Millet Carmen Martínez Pedraza Rafael Benguigui Gómez Cayetano Rengel Lara Araceli Gómez Gómez Álvaro Brenes Galán Avd. Villa de Madrid, Nº64. C/ Paseo de Reding Nº51, 1º Izq. C/ Brasil Nº5. Despacho Nº2. Avd. De Andalucía Nº15, 5ºF. C/ Franz Kafka Nº8, Bloque 5- 1º1. C/ Huelva Nº2. Velez-Málaga. Málaga. Málaga. Fuengirola. Málaga. Málaga. Málaga Cártama. Málaga. Tlf. (+34) 951 250 367 Tlf. (+34) 952 775 173 Tlf. (+34) 952 638 838 Tlf. (+34) 952 338 145 E. [email protected] Tlf. (+34) 952 424 547 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] Moisés Lorenzo San Juan Martos Beatriz Pardo Muñóz César Ruíz López Cristina María Rios Pérez Héctor Antonio Florindo Castillo Patricia Celeste Gómez Saucedo C/ Avd. Palma de Mallorca, Nº66 C/ Kandisky Nº8. Edif. Nº6, 4ºB. C/ Angosta del Carmen Nº2. Avd. Méjico Nº21, Local Nº8. Plaza Miguel Ángel Loren Méndez, Nº 4, C/ Ramiro Campos Turmo Nº4. Torremolinos. Málaga. Málaga. Entreplanta. Mijas. Málaga. bajo - 1. Marbella. Málaga. Tlf. (+34) 952 053 021 Tlf. (+34) 630 048 767 Málaga. Tlf. (+34) 952 591 034 Estepona, Málaga. Tlf. (+34) 951 239 008 E. [email protected] Tlf. (+34) 952 315 212 E. [email protected] E. [email protected] E. [email protected] Anahi Luz Haleblian Acosta Ana Isabel Zafra Rodríguez José Félix Romero Godoy Joaquin Pablo Merino Martín Dario Gustavo Del Boca Francisco Javier Ruiz Espada C/ Lope de Vega Nº60. C/ Ruy López Nº 58. Camino San Rafael Nº23. C/María Casares, 9. 5ºC. Urb. de la Bahía Nº1 - 17D. Avd. Matías Saens de Tejada Nº1. Benalmádena Costa. Málaga. Málaga. Málaga. Málaga. Casares. Málaga. Fuengirola, Málaga. Tlf. (+34) 617 316 575 Tlf. (+34) 951 385 691 Tlf. (+34) 951 253 457 Tlf. (+34) 617 595 246 Tlf. (+34) 951 517 655 Tlf. (+34) 952 475 100 E. [email protected] E. [email protected] E. [email protected] E. [email protected] E. [email protected] Juan Manuel Caracuel Caracuel Antonio José Carmona Martín María del Mar Gutiérrez Muñoz Arturo José Guerrero Rodríguez Rafael Castiglioni Delgado Ramón Gómez Pradas C/ Notario Luis Oliver Nº6, 4ºA. Avd. Vivar Téllez, Nº29. C/ Puerta del Mar Nº18, 7ºD. Plaza San Juan, Nº14. Avd. Málaga 105 Pasaje Marengo Nº2. Marbella. Málaga. Vélez Málaga. Málaga. Málaga. Fuengirola, Málaga. La Cala del Moral, Málaga Arroyo de La Miel, Málaga. Tlf. (+34) 952 774 062 Tlf. (+34) 951 258 510 Tlf. (+34) 951 243 629 Tlf. (+34) 634 563 915 Tlf. (+34) 951495139 Tlf. (+34) 952 575 447 E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Francisco Fernández Baeza Domingo Javier Cabrera Viquez José Joaquín Segura López Mª Ángeles García Mezcua Gabriel Fernandez Mesa C/ Flaubert Nº6. 3, 5ºB. C/ La Orotava Nº1. 1ª Planta. Oficina 1. C/ Río (Conjunto OFI3) Urb. Parque Verónica 25, LC. C/ Alameda Principal Nº6 - 3º F Málaga. Málaga. Nº3, oficina 10. Mijas Costa. Málaga. Antequera, Málaga. Málaga E. [email protected] Tlf. (+34) 952 123 689 Tlf. (+34) 952 198 508 Tlf. (+34) 952 845 633 Tlf. (+34) 952222706 E. [email protected] E. [email protected] Sara Palma Yuste Lucía Cotilla Correa Laura María Álvarez Olivar David de la Torre Chamizo David de la Torre Chamizo C/ Redondo Nº1 Puerta A C/ Azucarera Nº6. C/ Marqués del Duero Nº67, 1ºB. C/ Alcalde Joaquin Quiles 25 Local 2. C/ Alcalde de Joaquín Quiles 25 Local 2. Almachar. Málaga. Torre Del Mar. Málaga. San Pedro de Alcántara. Málaga. Málaga. Málaga Tlf. (+34) 952 519 622 Tlf. (+34) 952 007 433 Tlf. (+34) 952 788 280 Tlf. (+34) 952 260 672 Tlf. (+34) 952260672 E. [email protected] E. [email protected] E. [email protected] E. [email protected]

Plácido Morales Casaus Colegio Gestores Administrativos Pablo Cubiles Domínguez María Victoria Villarraso García Arturo Jose Guerrero Rodríguez C/ Hermanos Pinzón, Nº4, 1ºE. Málaga Avd. Matias Sáenz de Tejada Nº1 Avd. Mediterráneo 170 Plaza San Juan Nº 14 Fuengirola. Málaga. C/ Babel 5, 1º Fuengirola, Málaga Rincón de la Victoria, Málaga Fuengirola, Málaga Tlf. (+34) 952 586 850 Málaga. Tlf. (+34) 951 545 511 Tlf. (+34) 952 024 139 Tlf. (+34) 634 563 915 Tlf. (+34) 952 354 208 E. [email protected] Francisca Flores Berlanga Ruíz Miguel Marquez Muñoz Francisco Cámara Palacios Zoubida Sebti Francisco Jesús Caracuel Medina C/ Derechos Humanos Nº13 C/ Terraza Nº16-1 C/ Martínez de la Rosa Nº130. C/ Mauricio Moro ParetoNº15 Avd. Oriental Nº8 - 1º. , Málaga Estepona, Málaga Málaga. Málaga San Pedro Alcantara, Málaga. Tlf. (+34) 646 136 943 Tlf. (+34) 952 610 990 Tlf. (+34) 952 781 841 E. [email protected] E. [email protected]

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