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Law 11/2025 in Catalunya: key changes in housing and urban planning
As of January 1, 2026, Law 11/2025 on housing and urban planning came into effect, introducing significant changes to the rental market in Catalunya. Here’s a breakdown of the main implications. Impact on property owners The law tightens control [...]
Protected assets for people with disabilities: Definition, requirements and tax benefits
This article provides a brief overview of what protected assets are and how they work. Protected Assets are a legal framework designed to safeguard the assets of people with severe disabilities, whether physical, sensory or intellectual. They allow assets [...]
Property leasing and family business tax reliefs: is employing one person enough?
Whether property leasing qualifies as a business activity remains one of the most debated issues in family business taxation. The answer has major implications, particularly for access to Wealth Tax exemptions and Inheritance and Gift Tax reliefs—key incentives in [...]