Articles
Analysis of Royal Decree-Law 1/2017, of Urgent Measures of Consumer Protection in Terms of Soil Clauses
Salvador Balcells i Iranzo from Manubens Abogados on
The Royal Decree-Law 1/2017, was published in the BOE of urgent measures of consumer protection in terms of land clauses, which regulates the extrajudicial channel to solve the claims of the consumers derived from the last judicial judgments and the tax consequences of the same.
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.
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