The industry group comprises establishments primarily engaged in renting, leasing, or otherwise allowing the use of tangible or intangible assets, and establishments providing related services. The major portion of this sector comprises establishments that rent, lease, or otherwise allow the use of their own assets by others. The assets may be tangible, as is the case of real estate and equipment, or intangible, as is the case with patents and trademarks. This industry group also includes establishments primarily engaged in managing real estate for others, selling, renting and/or buying real estate for others, and appraising real estate.
When in Rome: Our Take on the ICSC OAC (Open Air Summit)
After Mortgage Floor Clauses and Mortgage Expenses ... Now Comes the Increase in the Value of Urban Land
It Is Possible for the Consumer to Recover the Expenses Paid for the Formalization of the Mortgage
Analysis of Royal Decree-Law 1/2017, of Urgent Measures of Consumer Protection in Terms of Soil Clauses
The Directorate General of Taxes Admits the Deductibility of the Expenses of Buildings
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.