Italian Parliament has recently improved the special tax advantages in favor of researchers and lecturers in order to encourage the scientific and technological development in Italy.

Recently, the group "Juntos por el Sí" and "CUP" have presented to the Catalan Parliament a proposal for a Law on the new "Tax on the non-productive assets of legal entities" which the Parliamentary Bureau has admitted to processing.

The growing phenomenon of migrations of citizens in and out the EU’s borders has brought as a consequence some significant issues about cross-border successions.

We analyze the most important aspects of the referenced regulation to comment on how to apply for deferrals and splits.

On July 1, 2017, the Immediate Information Delivery System (SII) will enter into force. This basically consists of the electronic sending of information relating to invoices issued and invoices received.

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 growth of high-end food halls is taking off around the country. These upscale food halls are modeled more after famous European markets like Barcelona’s Mercado de la Boqueria than after airport or suburban mall food courts.

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.

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.

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.

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 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.

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.