We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.
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Comentábamos hace unos pocos meses, la injusta situación de los contribuyentes que habían adquirido por herencia o donación un inmueble.
Unlike what happened in other Autonomous Communities, the AC of Catalonia introduced a regulation of business premises rental contracts, through the approval of Decree-Law 34/2020, among the measures adopted in relation to COVID -19.
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
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.