The Retail Trade industry group comprises establishments engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The retailing process is the final step in the distribution of merchandise; retailers are, therefore, organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers: store and nonstore retailers.

Industry code
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Industry Code Full
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What to Do With the Amortization of the Property Acquired Free of Charge, in View of the New Income Tax Campaing?

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.

Is There a Duty to Support the Damages Suffered as a Result of Managing the Pandemic?

There is no doubt that the management, by public authorities, of the health crisis has caused innumerable damages to the shopping center sector (both owners and tenants). These damages began with the approval of RD 463/2020, declaring the state of alarm, which forced the closure of all establishments located in shopping centers, except those aimed at the commercialization of essential goods. This measure caused damages, both to the owners of the shops, as well as to the owners of the shopping centers, who experienced a significant reduction in rents while assuming the same costs t