Articles
What to Do With the Amortization of the Property Acquired Free of Charge, in View of the New Income Tax Campaing?
As is known, already in the income campaign last year and especially after the publication of various binding consultations prior to it (V3404-19, V3410-19, ...) the Administration presented its criteria on the treatment conferred on the expense for amortization of the income from real estate capital (basically rentals) derived from properties acquired by succession or donation.
Is There a Duty to Support the Damages Suffered as a Result of Managing the Pandemic?
There is no doubt that the management, by public authorities, of the health crisis has caused innumerable damages to the shopping center sector (both owners and tenants). These damages began with the approval of RD 463/2020, declaring the state of alarm, which forced the closure of all establishments located in shopping centers, except those aimed at the commercialization of essential goods. This measure caused damages, both to the owners of the shops, as well as to the owners of the shopping centers, who experienced a significant reduction in rents while assuming the same costs t
Five Takeaways from the BBA Webinar on the State of Retail and Hospitality During COVID
On November 13th, the Boston Bar Association hosted Uncharted Territory: Challenges Facing Retail, Hospitality Sectors and their Landlords.
ICSC Law Conference 2020 – 50th Anniversary Edition
This year, the ICSC Law Conference on October 14-16 celebrated its 50th Anniversary. The planned pomp and circumstance were eliminated due to COVID-19, but the conference was still held using a virtual platform. While less than typical in-person attendance, there was still an impressive number of attendees, reaching 850!