We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.

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.

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.

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.

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!