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Special Tax Regime on Foreign Income for New Residents in Italy

Special Tax Regime on Foreign Income for New Residents in Italy
Maurizio Bottoni Maurizio Bottoni from  Interconsulting Studio Associato  on 
A special tax regime has just been introduced in Italy, effective from January 1, 2017, in favor of high net worth individuals who decide to move to Italy. The new resident will be entitled to ask for the application of the ordinary tax regime.

Amazon Go: Let’s Get (More) Physical

Amazon Go: Let’s Get (More) Physical
Vanessa Moody Vanessa Moody from  Goulston & Storrs  on 
Among the latest e-tail trends is the expansion of online retail operations into physical store locations. Amazon is paying attention and its confidence in the staying power of brick and mortar shops is evidenced by Amazon Go.

The Modification of the Tax on Large Commercial Establishments

The Modification of the Tax on Large Commercial Establishments
Eva Pich Eva Pich from  Manubens Abogados  on 
In order to overcome the objections raised by the European Commission, the Catalan Government is pushing for a modification of this tax figure in the Law on Measures Fiscal, administrative, financial and public sector.

The Mandatory Reversal of Portfolio Impairment Losses and Possible Solutions

The Mandatory Reversal of Portfolio Impairment Losses and Possible Solutions
Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 

It was also regulated by a transitional provision when the reversion should occur: basically and simplifying, when the value of equity of the investee at year-end exceeded the value of equity at the beginning. With RDL 3/2016, a new reversal was introduced, which in essence constitutes a minimum annual reversal amount.

The Directorate General of Taxes Admits the Deductibility of the Expenses of Buildings

The Directorate General of Taxes admits the deductibility of the expenses of buildings in expectation of rent in the scope of the Corporation Tax
Inés Berriozabal 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.

The MAPIC experience

The MAPIC experience
Mandeep Johal Mandeep Johal from  Manubens Abogados  on 

Manubens Abogados participated in MAPIC, one of the largest European fairs in the international Real Estate market.  Mapic was attended by almost three thousand five hundred companies and over nine thousand participants participated in this edition.

The Supreme Court Opens the Possibility to Establish Large Commercial Areas Outside the Consolidated Urban Network

The Supreme Court Opens the Possibility to Establish Large Commercial Areas Outside the Consolidated Urban Network
Carlos Fábrega Carlos Fábrega from  Manubens Abogados  on 

Recently, a Supreme Court Judgment of June 21, 2016 has been published, which can have a great impact and impact in the field of the management of commercial facilities in Catalonia.

The controversy originates with the approval of a modification of the consolidated urban network (TUC, hereinafter referred to as Mataró) (approved in March 2011), which left the MATARÓ PARK Shopping Center outside the TUC, making it impossible to extend it Of article 9.4 of Decree-law 1/2009 on the Management of Commercial Equipment -Decree-law 1/2009, hereinafter-).

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