Articles
The Mandatory Reversal of Portfolio Impairment Losses and Possible Solutions
Salvador Balcells i Iranzo from Manubens Abogados on
It was also regulated by a transitional provision when the reversion should occur: basically and simplifying, when the value of equity of the investee at year-end exceeded the value of equity at the beginning. With RDL 3/2016, a new reversal was introduced, which in essence constitutes a minimum annual reversal amount.
The Directorate General of Taxes Admits the Deductibility of the Expenses of Buildings
Inés Berriozabal from Manubens Abogados on
The criterion of the Directorate General of Taxes in relation to the deductibility of the expenses linked to immovable properties in expectation of rent is very clear in the scope of the Tax on the Income of the Physical Persons. The criterion of the General Directorate of Taxes, until October 3, 2016, has been more ambiguous.
The MAPIC experience
Mandeep Johal from Manubens Abogados on
Manubens Abogados participated in MAPIC, one of the largest European fairs in the international Real Estate market. Mapic was attended by almost three thousand five hundred companies and over nine thousand participants participated in this edition.
The Supreme Court Opens the Possibility to Establish Large Commercial Areas Outside the Consolidated Urban Network
Carlos Fábrega from Manubens Abogados on
Recently, a Supreme Court Judgment of June 21, 2016 has been published, which can have a great impact and impact in the field of the management of commercial facilities in Catalonia.
The controversy originates with the approval of a modification of the consolidated urban network (TUC, hereinafter referred to as Mataró) (approved in March 2011), which left the MATARÓ PARK Shopping Center outside the TUC, making it impossible to extend it Of article 9.4 of Decree-law 1/2009 on the Management of Commercial Equipment -Decree-law 1/2009, hereinafter-).