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…
New Regulation EU 2018/302 on measures to prevent unjustified geographical blockade and other forms of discrimination. On December 3 of this year an EU Regulation 2018/302 of the European Parliament came into force, which is European in scope and whose main purpose is to eliminate the barriers and differences existing within the European internal market…
The recent Supreme Court sentence 1505/2018 has made the AJD, a property transfer tax (ITP) modality the main issue, not only among tax professionals, but also between any person who has contracted a mortgage during the last years. Click on the following link if you want to download the sentence: Supreme Court sentence 1505/2018 What…
Given the current political situation and the confusion regarding the effects of the change of registered office outside Catalunya, we have considered interesting to outline the fiscal effects of these changes in de different possible future scenarios. What happens if the registered office change? A mere transfer of the registered office outside Catalonia would have…
Our firm, GmTax Consultancy, has made a contribution as experts in an article in the journal Tax Analysts you can read below. This is an article written by William Hoke at international level on the prescription of Spanish tax amnesty entitled “Government Pressured From 2012 to Collect Unpaid Tax Amnesty.” We have participated giving our professional…
Just as a child expects his gift for the kings’s day, you may be also anxious to know what are the main fiscal developments for 2017 and we are going to please you, today in our article we will explain what gifts brings us the new year in the field of taxes. Let’s start strong…
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