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Found 57 articles

What to Do With the Amortization of the Property Acquired Free of Charge, in View of the New Income Tax Campaing?

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.


Fiscal Aspects Most Affected by a Possible Declaration of Unconstitutionality of Royal Decree-Law 3/2016

The recent order of the National Court of March 23, 2021, has urged a question of constitutionality on Royal Decree-Law 3/2016, whose resolution could affect all or part of its content.


Landlords Do Not Have to Pay the Rent Reductions Agreed by Covid-19

The Accounting and Auditing Institute (hereinafter ICAC) has confirmed in a query that literally analyzes that the owners will not have to pay taxes for the income not received due to the reductions agreed in the rental contracts derived from COVID-19.


Is There a Duty to Support the Damages Suffered as a Result of Managing the Pandemic?

There is no doubt that the management, by the public authorities, of the crisis sanitary has caused innumerable damages to the commercial sector (both owners and tenants).


The Effects of Electronic Notifications in the Absence of Prior Notice by e-mail

As is well known, the AEAT has its own notification regime in its relations with the companies that is developed through the so-called authorized electronic address (DEH).