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Repeal of Royal Decree-Law 8/2026 on rental housing: legal analysis and market impact
The Plenary of Spain’s Congress of Deputies has approved the repeal of Royal Decree-Law 8/2026 of 20 March, adopted under exceptional and urgent circumstances to address the economic and social consequences of the conflict in Iran. The measure, which [...]
Contract termination and subsequent liens: the Spanish Supreme Court reaffirms the retroactive effects of termination (ex tunc)
In the ever-evolving field of contract and real estate law, the recent Supreme Court Judgment No. 47/2026, issued on 21 January by the Court’s Plenary Chamber, has further clarified a highly significant practical issue: what happens to liens or [...]
Wealth Tax Exemption for shareholdings. Compliance with the management and direction requirement of the shareholding
Regulatory Framework Law 19/1991, of 6 June, on the Wealth Tax (LIP), provides for an exemption regime for shareholdings in companies, which is a cornerstone of tax planning and the optimization of taxation within family and business wealth structures. [...]