As is known, already in the income campaign last year and especially after the publication of various binding consultations prior to it (V3404-19, V3410-19, ...) 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.

There is no doubt that the management, by public authorities, of the health crisis has caused innumerable damages to the shopping center sector (both owners and tenants). These damages began with the approval of RD 463/2020, declaring the state of alarm, which forced the closure of all establishments located in shopping centers, except those aimed at the commercialization of essential goods. This measure caused damages, both to the owners of the shops, as well as to the owners of the shopping centers, who experienced a significant reduction in rents while assuming the same costs t

On November 13th, the Boston Bar Association hosted Uncharted Territory: Challenges Facing Retail, Hospitality Sectors and their Landlords.

This year, the ICSC Law Conference on October 14-16 celebrated its 50^th Anniversary. The planned pomp and circumstance were eliminated due to COVID-19, but the conference was still held using a virtual platform. While less than typical in-person attendance, there was still an impressive number of attendees, reaching 850!

The third panel help us to explore current developments in the fashion and retail spheres generally (including the effects of COVID19) by offering perspectives from the critical players in the field: developers, retailers, internet retailers and manufacturers.