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Suits & Legal Compliance
Gifts made in contemplation of death with immediate transfer: Catalunya changes its tax position
What is a gift in contemplation of death? Under Article 432-1 of the Catalan Civil Code, a gift in contemplation of death (donation mortis causa) is a gift someone makes with their own death in mind. The recipient must [...]
Marriage and de facto partnerships in Catalunya: How the legal rules differ
In Catalunya, marriage and de facto partnerships each have their own legal framework. The Civil Code of Catalunya uses the term stable partnership (parella estable) for what is commonly known as a de facto partnership. How they are formed [...]
New Royal Decree-Laws on Housing: What changes and what is still pending
On 29 September, the Council of Ministers approved two housing decree-laws, but Congress repealed them on 2 October. Following the dissolution of Parliament and the call for a general election on 29 November, the Government has approved both texts [...]


