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.

We analyze the most important aspects of the referenced regulation to comment on how to apply for deferrals and splits.

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.

The Royal Decree-Law 1/2017, was published in the BOE of urgent measures of consumer protection in terms of land clauses, which regulates the extrajudicial channel to solve the claims of the consumers derived from the last judicial judgments and the tax consequences of the same.