Three recent Decisions by the Central Economic-Administrative Court have come to unify the criteria regarding the income tax and the VAT on houses leased to companies to be transferred to their employees.

The constitutionality of the Tax on the Increase of the Value of Urban Land has been called into question for several years now. Many of these lawsuits will depend on the decision of the Constitutional Court.

Recently, the group "Juntos por el Sí" and "CUP" have presented to the Catalan Parliament a proposal for a Law on the new "Tax on the non-productive assets of legal entities" which the Parliamentary Bureau has admitted to processing.

The growing phenomenon of migrations of citizens in and out the EU’s borders has brought as a consequence some significant issues about cross-border successions.

On July 1, 2017, the Immediate Information Delivery System (SII) will enter into force. This basically consists of the electronic sending of information relating to invoices issued and invoices received.