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Found 58 articles

Bankruptcy Moratorium, a Flight Forward

The bankruptcy statistics for this year 2021 indicate what many experts in bankruptcy law already predicted: The avalanche of bankruptcy proceedings is a reality. However, the statistics are highly distorted by the bankruptcy moratorium that was declared by Royal Decree-Law


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).