On 23 April came into force, the Royal Decree-Law 15/2020 of 21 April, that approves certain resolutions regarding leases for non-residential uses, which is applicable in essence to self-employed (“autónomos”) tenants whose activity has been suspended due to the declaration of the alarm state or whose turnover has fallen by 75% compared to turnover for the same…
With the approval of Royal Decree-Law 15/2020, of April 21st, 2020, the extraordinary option for the modality of installment payments provided for in article 40.3 of the Corporation Tax Law(calculated in accordance with the tax base of the first 3, 9 or 11 months of the year, respectively) for taxpayers who have a tax period…
The Spanish Government published a draft law imposing a tax on digital services in Spain, thereby initiating a formal parliamentary procedure to introduce this measure. The goal of this law is to avoid unfair competition with traditional businesses. To whom it will apply? The proposed tax on digital services, approved by the Spanish Cabinet on…
Urgent measures responding to the economic impact of COVID-19 / Coronavirus have been published in the BOE today, through Royal Decree-Law 7/2020, of 12th March. In the tax field, the measures approved, for the moment, are: They are exclusively applied for companies with a volume of operations not exceeding 6,010,121.04 Euros in 2019. They apply…
Regarding the BREXIT, please note that the UK Parliament has approved this week the Brexit Agreement. It is foreseen that the European Parliament votes the UK leave in the session to behold the 29th and 30 January. So, there are 2 possible Scenarios: The European Parliament validates the Agreement, nothing has to be done up…
On December 14, Law 21/2018 was approved and effective from December 19, 2018, of urgent measures in the area of leases that includes a set of urgent measures to improve access to housing and favor affordable rent. The new law includes modifications in five laws: the Urban Leasing Law, the Horizontal Property Law, the Civil…
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